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VALENCIA ENERGY v. ARIZONA DEPT. OF REV.

No. CV-96-0666-PR.

959 P.2d 1256 (1998)

191 Ariz. 565

VALENCIA ENERGY COMPANY, Plaintiff-Appellant, v. ARIZONA DEPARTMENT OF REVENUE, Defendant-Appellee.

Supreme Court of Arizona, En Banc.

May 19, 1998.

Attorney(s) appearing for the Case

Ulrich Kessler & Anger P.C. by Paul G. Ulrich, David L. Abney, of counsel—and— Hartley E. Newkirk, Tucson—and—Walker Ellsworth P.L.C., Phoenix by Francis Migray—and—Newmark Irvine, P.A., Phoenix by Stephen C. Newmark, for Plaintiff-Appellant, Valencia Energy Company.

Grant Woods, Attorney General by James M. Susa, Patrick Irvine, for Defendant-Appellee, Arizona Department of Revenue.

Quarles & Brady by Michael G. Galloway, Jeffrey A. Sandquist, Phoenix, for Amicus Curiae General Motors Corporation.

OPINION

FELDMAN, Justice.

¶ 1 The Arizona Department of Revenue ("Department") audited Valencia Energy Company ("Valencia") and assessed a deficiency. The court of appeals affirmed the grant of summary judgment against Valencia. We granted review to determine whether the Department can be estopped from collecting back taxes owed because a Department agent advised Valencia in writing that the activity now levied on was not subject to tax. We have jurisdiction...

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