1. Home
  2. Browse Decisions
  3. P.2d
  4. 978 P.2d
  5. 978 P.2d 650 (1998)
 

CONSTRUCTION DEVELOPERS, INC. v. CITY OF PHOENIX

No. 1CA-TX 97-0015.

978 P.2d 650 (1998)

194 Ariz. 165

CONSTRUCTION DEVELOPERS, INC., an Arkansas corporation, Plaintiff-Appellee, v. CITY OF PHOENIX, a municipal corporation of the State of Arizona, Defendant-Appellant.

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

Review Denied May 25, 1999.

Attorney(s) appearing for the Case

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

Roderick G. McDougall, Phoenix City Attorney by Sandra K. McGee, Assistant City Attorney, Phoenix, for Defendant-Appellant.

GARBARINO, Presiding Judge.

¶ 1 This appeal presents the question whether a wholly owned subsidiary, existing only to hold title to real property used by its parent company, is subject to City of Phoenix (the City) privilege license (excise) taxes as a business leasing real property for a consideration. Here, the tax court granted summary judgment for the taxpayer, Construction Developers, Inc. (CDI), regarding its claim to set aside the City's excise tax assessment...

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