MARRIOTT CORP. v. STATE

No. 1 CA-TX 96-0016.

939 P.2d 808 (1997)

189 Ariz. 175

The MARRIOTT CORPORATION and Marriott Management Services Corp., its successor in interest, Plaintiffs-Appellants, v. STATE of Arizona, ex rel. ARIZONA DEPARTMENT OF REVENUE, Defendant-Appellee.

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

June 12, 1997.


Attorney(s) appearing for the Case

O'Connor, Cavanaugh, Anderson, Killingsworth & Beshears, P.A. by Peter C. Guild, Christopher Robbins, Phoenix, for Plaintiffs-Appellants.

Grant Woods, Attorney General by Sara D. Branscum, Assistant Attorney General, Phoenix, for Defendant-Appellee.


OPINION

GERBER, Judge.

The Marriott Corporation and its successor Marriott Management Services Corporation (collectively Marriott) appeal from the tax court's ruling that Marriott was not entitled to a refund of restaurant transaction privilege taxes. Marriott claims that the payments it received from the Theodore Roosevelt Council of the Boy Scouts of America (Council) were tax deductible because providing, preparing, and serving food to the Council's camps...

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