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HOME DEPOT U.S.A. v. DEPT. OF REVENUE

No. 1 CA-TX 12-0005.

314 P.3d 576 (2013)

HOME DEPOT U.S.A., INC. and Affiliates, Plaintiff/Appellant, v. ARIZONA DEPARTMENT OF REVENUE, an executive administrative agency of the State of Arizona, Defendant/Appellee.

Court of Appeals of Arizona, Division 1.

December 5, 2013.

Attorney(s) appearing for the Case

Frazer Ryan Goldberg & Arnold, LLP, Phoenix By Michael G. Galloway , Kacie N. Dillon , for Plaintiff/Appellant.

Morrison and Foerster, LLP, Sacramento, CA By Eric J. Coffill , Carley A. Roberts , Pro Hac Vice, for Plaintiff/Appellant.

Arizona Attorney General's Office, Phoenix By Kimberly J. Cygan , for Defendant/Appellee.

Bade Baskin Richards, PLC, Tempe By William A. Richards , for Amicus Curiae Multistate Tax Commission.

Multistate Tax Commission, Washington, D.C. By Shirley K. Sicilian , Bruce J. Fort , Pro Hac Vice, for Amicus Curiae Multistate Tax Commission.

Chief Judge DIANE M. JOHNSEN delivered the opinion of the Court, in which Presiding Judge LAWRENCE F. WINTHROP and Judge MARGARET H. DOWNIE joined.

OPINION

JOHNSEN, Chief Judge.

¶ 1 Home Depot U.S.A., Inc. challenges the tax court's ruling that it must file a combined return incorporating income its subsidiary, Homer TLC, Inc., generated from licensing Home Depot trademarks. Because the activities of the two corporations are substantially interdependent, we affirm the judgment.

FACTS AND PROCEDURAL BACKGROUND

¶ 2 Home Depot...

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