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ABRAMS AIRBORNE v. ARIZ. DEPT. OF REV.

No. TX 93-00536.

177 Ariz. 165 (1993)

866 P.2d 147

ABRAMS AIRBORNE MANUFACTURING, INC. v. ARIZONA DEPARTMENT OF REVENUE; Pima County.

Tax Court of Arizona.

December 9, 1993.

Attorney(s) appearing for the Case

Munger and Munger, P.L.C. by John F. Munger, Phoenix, for plaintiff.

Attorney Gen. by Michael F. Kempner, Phoenix, for defendant.

Pima County Atty., Civ. Div. by Alison K. North, Tucson, for Pima County.

OPINION

SCHAFER, Judge.

The issue in this case is whether A.R.S. § 11-506 allows a refund when the taxpayer erroneously classified its computer equipment and consequently paid a higher tax.

Taxpayer Abrams Airborne Manufacturing, Inc. (Abrams) brought this Special Action requesting that this Court order Pima County and the Arizona Department of Revenue (collectively "the Government") to...

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