No. 1 CA-TX 96-0007.

188 Ariz. 360 (1997)

936 P.2d 183

WESTIN TUCSON HOTEL CO., a Delaware corporation, dba Westin La Paloma Hotel and La Paloma Country Club, Plaintiff-Appellant, v. STATE of Arizona DEPARTMENT OF REVENUE, Pima County, a body politic and corporate, Ed Moore, Dan Eckstrom, Mike Boyd, Paul Marsh, and Raul Grijalva, as members of the Pima County Board of Supervisors, Rick Lyons, in his capacity as Pima County Assessor, and James L. Kirk, in his capacity as Pima County Treasurer, Defendants-Appellees.

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

April 8, 1997.

Attorney(s) appearing for the Case

Munger and Munger, P.L.C. by John F. Munger, Mark E. Chadwick, Tucson, for Plaintiff-Appellant.

Stephen D. Neely, Pima County Attorney by Peter E. Pearman, Deputy County Attorney, Civil Division, Tucson, Grant Woods, Arizona Attorney General by Frank Boucek, III, Assistant Attorney General, Tax Division, Phoenix, for Defendants-Appellees.


NOYES, Presiding Judge.

Westin Tucson Hotel Co. ("Westin") appeals from the Tax Court's summary judgment ruling in favor of the State of Arizona Department of Revenue ("DOR") and Pima County ("County")1 on Westin's refund claims. Westin also appeals the denial of its Motion for Sanctions. Finding no error, we affirm.


On May 7, 1993 Westin filed its 1993 State of Arizona Business Personal...

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