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STATE EX REL. ADOR v. CAPITOL CASTINGS, INC.

Nos. 1 CA-TX 01-0007, 1 CA-TX 02-0014.

69 P.3d 29 (2003)

205 Ariz. 258

STATE of Arizona ex rel. The ARIZONA DEPARTMENT OF REVENUE, Plaintiff-Appellant, v. CAPITOL CASTINGS, INC., Defendant-Appellee. State of Arizona ex rel. The Arizona Department of Revenue, Plaintiff-Appellee, v. Capitol Castings, Inc., Defendant-Appellant.

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

May 15, 2003.

Attorney(s) appearing for the Case

Terry Goddard, Arizona Attorney General By Sara D. Branscum, Assistant Attorney General, Phoenix, Attorneys for Arizona Department of Revenue.

Snell & Wilmer L.L.P., By Barbara J. Dawson, Martha E. Gibbs and Danielle J. Malody, Phoenix, Attorneys for Capitol Castings, Inc.

Gallagher & Kennedy, P.A., By Steven R. Partridge, Phoenix, Attorneys for Amicus Curiae Arizona Tax Research Association.

OPINION

EHRLICH, Judge.

¶ 1 These consolidated appeals arise from tax-court proceedings conducted after this court issued its opinion and mandate in State ex rel. Arizona Department of Revenue v. Capitol Castings, Inc., 193 Ariz. 89, 970 P.2d 443 (App.1998)("Capitol Castings I"). The Arizona Department of Revenue ("ADOR...

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