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IN RE MICROAGE CORP.

No. BR-00-03833, BR-00-03840-ECF-CGC, BR-00-03841-ECF-CGC, BR-00-03842-ECF-CGC, BR-00-03843-ECF-CGC, BR-00-03844-ECF-CGC, BR-00-03845-ECF-CGC, BR-00-03846-ECF-CGC, BR-00-03847-ECF-CGC, BR-00-03848-ECF-CGC, BR-00-03849-ECF-CGC, BR-00-03850-ECF-CGC.

305 B.R. 328 (2004)

In re MICROAGE CORPORATION, a Delaware corporation, et al., Debtors.

United States Bankruptcy Court, D. Arizona.

January 22, 2004.

Attorney(s) appearing for the Case

Christopher J. Pattock, Phoenix, AZ, Office of U.S. Trustee.

Charles A. Pulaski, Jr., Donald L. Gaffney, Joe T. Stroud, III, Snell & Wilmer, Phoenix, AZ, for Debtor.

Susan Freeman, Lewis and Roca, Phoenix, AZ, for Creditors Committee.

Denise Ann Faulk, Sara Branscum, Arizona, Attorney General's Office, Phoenix, AZ, for State of Arizona ex rel. Arizona Department of Revenue.

UNDER ADVISEMENT MEMORANDUM DECISION RE: DEBTOR'S MOTION FOR SUMMARY JUDGMENT AND ARIZONA DEPARTMENT OF REVENUE'S CROSS MOTION FOR SUMMARY JUDGMENT RE: ENTERPRISE ZONE TAX CREDIT

CHARLES G. CASE II, Bankruptcy Judge.

Under advisement are the competing motions for summary judgment filed by Debtor and the Arizona Department of Revenue ("ADOR") with respect to Debtor's entitlement to Enterprise Zone Tax Credits or, more particularly, the amount of...

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