ROBERT SCHALKENBACH FOUNDATION v. LINCOLN FOUNDATION, INC.

Nos. 1 CA-CV 02-0208, 1 CA-CV 02-0780.

91 P.3d 1019 (2004)

208 Ariz. 176

ROBERT SCHALKENBACH FOUNDATION; Stanley Sapiro; E.C. Redepenning; Carol Mauch; Elaine Coons; Wayne Wuertz; Common Ground-USA, Center for the Study of Economics; Henry George Foundation of America; Henry George School of Social Science of Los Angeles; Henry George School of Northern California; Tax Reform Australia, Inc.; The Association for Good Government; The Henry George Foundation Ltd. of New South Wales; The Danish Henry George Society; Resource Rentals for Revenue Association; South African Constitutional Property Rights Trust; Canadian Henry George School of Economic Science and Social Philosophy; Geonomy Society; International Union for Land Value Taxation and Free Trade; and The Henry George Institute, Petitioners-Appellants, v. LINCOLN FOUNDATION, INC.; Lincoln Institute of Land Policy, Inc.; David C. Lincoln; Kathryn Lincoln; John G. Lincoln, III; Lillian Lincoln Howell; Ronald Smith; H. James Brown; Karl W. Case; David E. Dowall; Richard A. Kahan; Wallace E. Oates; Carolina Barco de Botero; Jean Hocker; Therese J. McGuire; Evelyn Lord; Lester Simon; David R. Fullmer; Gary Cornia; Earl Blumenaur; Arizona Attorney General, Respondents-Appellees. The Henry George School of Social Science, New York, New York, Petitioner-Appellant, v. Lincoln Foundation, Inc. and The Lincoln Institute of Land Policy, Inc., Respondents-Appellees.

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

As Amended July 9, 2004.


Attorney(s) appearing for the Case

Brooks & Affiliates, P.L.C. by David P. Brooks, Mesa, and Christopher J. Raboin, Phoenix, Co-Counsel for Petitioners-Appellants.

Snell & Wilmer, L.L.P., Patricia Lee Refo, Robert M.J. Kort, Phoenix, Attorneys for Respondent-Appellee Lincoln Foundation, Inc.

Meyer, Hendricks & Bivens, P.A., Donald W. Bivens, Ed Henricks, Jr., Phoenix, Attorney for Respondent-Appellee Lincoln Institute of Land Policy.

Terry Goddard, Attorney General by Kathryn L. Leonard, Assistant Attorney General, Consumer Protection and Advocacy Section, Phoenix, Attorney for Respondents-Appellees State of Arizona.


OPINION

KESSLER, Judge.

¶ 1 In this consolidated appeal, Appellants Robert Schalkenbach Foundation, Inc., et al. (the "Schalkenbach Appellants") and the Henry George School of Social Science, New York, New York (the "New York School") (collectively, "Appellants") assert that two probate judges erred by dismissing their petitions for failure to state a claim upon which relief can be granted. Specifically, Appellants take issue with the probate...

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