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ARIZONA DEPT. OF REVENUE v. ACTION MARINE, INC.

No. 1 CA-TX 06-0006.

161 P.3d 1248 (2007)

The ARIZONA DEPARTMENT OF REVENUE, Plaintiff-Appellee, v. ACTION MARINE, INC., an Arizona corporation; Melvin G. Randall and Martha Randall, husband and wife; M. Daniel Randall and Lisa Randall, husband and wife; John D. Randall and Belinda Randall, husband and wife, Defendants-Appellants.

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

June 5, 2007.

Attorney(s) appearing for the Case

Terry Goddard, Attorney General by David J. Dir, Assistant Attorney General, Phoenix, Attorneys for Plaintiff-Appellee.

Trompeter, Schiffman, Petrovits, Friedman & Hulse, LLP by Jack B. Schiffman, Phoenix, Attorney for Defendants-Appellants.

Weil & Weil, PLLC by John A. Weil, Lori A. Butler, Yuma, Attorneys for Amicus Curiae.

OPINION

WEISBERG, Judge.

¶ 1 Action Marine, Inc., and Melvin Randall, Martha Randall, M. Daniel Randall, Lisa Randall, John D. Randall, and Belinda Randall (collectively, "the Randalls") appeal the tax court's grant of summary judgment in favor of the Arizona Department of Revenue ("ADOR") and the denial of their motion for a new trial. For the reasons discussed below, we reverse.

FACTS AND PROCEDURAL BACKGROUND

¶ 2 The Randalls...

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