U.S. XPRESS, INC. v. ARIZONA TAX COURT

No. 1 CA-SA 94-0152 TX.

179 Ariz. 363 (1994)

879 P.2d 371

U.S. XPRESS, INC., a Georgia corporation, and Southwest Motor Freight, Inc., a Tennessee corporation, Plaintiffs/Petitioners, and Arizona Department of Transportation, Larry S. Bonnie, Director, Arizona Department of Transportation, Thomas G. Schmitt, Acting Director, Motor Vehicle Division, Defendants/Petitioners, v. ARIZONA TAX COURT, the Tax Department of the Superior Court in and for the County of Maricopa, the Honorable William J. Schafer, III, Presiding Judge of the Arizona Tax Court, Respondents.

Court of Appeals of Arizona, Division 1, Department T.

August 16, 1994.


Attorney(s) appearing for the Case

Lallis, Trompeter, Tanner & Hulse by Jack B. Schiffman and Bryan Cave by Neil Vincent Wake, Phoenix, for plaintiffs/petitioners.

Grant Woods, Atty. Gen. by John William Ranby, Asst. Atty. Gen., Phoenix, for defendants/petitioners.


OPINION

FIDEL, Judge.

In this novel proceeding, plaintiffs and defendants jointly petition this court to set aside the tax court's dismissal of the underlying tax appeal. Although plaintiffs and defendants dispute the merits of the underlying action, they jointly challenge the tax court's ruling that plaintiffs' action was not timely filed. The parties argue that the tax court misinterpreted the applicable statutes and ask us to reinstate the action for resolution...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases