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LUTHER CONST. CO., INC. v. DEPT. OF REVENUE

No. 1 CA-TX 02-0018.

74 P.3d 276 (2003)

205 Ariz. 602

LUTHER CONSTRUCTION CO., INC., Plaintiff-Appellant, v. ARIZONA DEPARTMENT OF REVENUE, Defendant-Appellee.

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

Reconsideration Denied August 28, 2003.

Attorney(s) appearing for the Case

Ryan Woodrow & Rapp, PLC By Ian Macpherson, Phoenix, Attorneys for Plaintiff-Appellant.

Terry Goddard, Attorney General By Lisa A. Neuville, Assistant Attorney General, Phoenix, Attorneys for Defendant-Appellee.

OPINION

TIMMER, Judge.

¶ 1 In Valencia Energy Co. v. Arizona Dep't of Revenue, 191 Ariz. 565, 576, 578-79, ¶¶ 34, 41, 959 P.2d 1256, 1267, 1269-70 (1998), our supreme court held that in rare situations, the Arizona Department of Revenue ("ADOR") can be equitably estopped from assessing a tax that is legally owed by a taxpayer. We decide in this appeal whether the...

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