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WATTS v. ARIZONA DEPT. OF REVENUE

No. 1 CA-TX 08-0002.

210 P.3d 1268 (2009)

Christopher M. WATTS; Mandy J. Watts; Benno E. Jurgemeyer; Lorraine A. Jurgemeyer; Garth E. Price; Lorie M. Price; Michael L. Watts; Cynthia A. Watts; and John Deere Industrial Holdings, Inc., Plaintiffs-Appellants, v. ARIZONA DEPARTMENT OF REVENUE, an agency of the State of Arizona, Defendant-Appellee.

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

May 26, 2009.

Attorney(s) appearing for the Case

Bauman Loewe Witt & Maxwell, PLLC By C. Edwin Witt, Jr., Scottsdale, Attorneys for Plaintiffs-Appellants.

Terry Goddard, Attorney General By Michael F. Kempner, Assistant Attorney General, Scot G. Teasdale, Assistant Attorney General, Phoenix, Attorneys for Defendant-Appellee.

OPINION

THOMPSON, Presiding Judge.

¶ 1 Taxpayers1 appeal from a grant of summary judgment holding that they are not entitled to pollution control income tax credits under Arizona Revised Statutes (A.R.S.) sections 43-1170 (1998) (credits for corporations) or 43-1081 (1998) (credits for individuals) for the cost of water trucks and water wagons they leased to others during tax years 1998 to 2001. Finding no genuine dispute...

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