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SOUTHWEST AIRLINES CO. v. DEPT. OF REVENUE

No. 1 CA-TX 07-0002.

175 P.3d 700 (2008)

SOUTHWEST AIRLINES CO., a Texas corporation, Plaintiff/Appellant, v. ARIZONA DEPARTMENT OF REVENUE, an agency of the State of Arizona; State of Arizona, Defendants/Appellees.

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

January 29, 2008.

Attorney(s) appearing for the Case

Fennemore Craig, P.C. By Paul J. Mooney, Jim L. Wright, Deryck R. Lavelle, Phoenix, Attorneys for Plaintiff/Appellant.

Terry Goddard, Attorney General By Frank Boucek, III, Assistant Attorney General, Kenneth J. Love, Assistant Attorney General, Phoenix, Attorneys for Defendants/Appellees.

OPINION

JOHNSEN, Judge.

¶ 1 Southwest Airlines Co. ("Southwest") appeals the tax court's summary judgment upholding the inclusion in its personal property taxes of avionics software installed in flight computers aboard its aircraft. Finding no legal error or genuine dispute of material fact, we affirm the judgment.

FACTUAL AND PROCEDURAL BACKGROUND

¶ 2 At issue is the tax treatment afforded...

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