1. Home
  2. Browse Decisions
  3. P.2d
  4. 970 P.2d
  5. 970 P.2d 443 (1998)
 

STATE EX REL. D.O.R. v. CAPITOL CASTINGS

No. 1 CA-TX 97-0006.

970 P.2d 443 (1998)

193 Ariz. 89

STATE of Arizona, ex rel. the ARIZONA DEPARTMENT OF REVENUE, Plaintiff-Appellant, v. CAPITOL CASTINGS, INC., Defendant-Appellee.

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

June 30, 1998.

Attorney(s) appearing for the Case

Grant Woods, Arizona Attorney General by Sara D. Branscum, Assistant Attorney General for Plaintiff-Appellant.

Snell & Wilmer, L.L.P. by Janet E. Barton, Phoenix, for Defendant-Appellee.

Fennemore Craig, P.C. by Timothy Berg, David T. Cox, & Theodore D. Setzer, Phoenix, for Amicus Curiae Stone Container Corporation.

OPINION

NOYES, Judge.

¶ 1 The tax court held that certain materials used in the foundries of Capitol Castings, Inc. ("Capitol") were exempt from use taxation because they were "machinery or equipment" within the meaning of Arizona Revised Statutes Annotated ("A.R.S.") section 42-1409(B)(1). We reverse this judgment, and we overrule Arizona Dep't of Revenue v. Cyprus Sierrita Corp., 177 Ariz. 301,

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