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BEVERAGE v. PULLMAN & COMLEY, LLC

No. 1 CA-CV 12-0173.

306 P.3d 71 (2013)

Bill and Sue BEVERAGE, husband and wife, Plaintiffs/Appellants, v. PULLMAN & COMLEY, LLC; D. Robert Morris, an individual, Defendants/Appellees.

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

April 25, 2013.

Attorney(s) appearing for the Case

Beus Gilbert PLLC By Leo R. Beus , Abigail Terhune , Erin McGuinness , Scottsdale, Attorneys for Appellants.

Quarles & Brady LLP By Don P. Martin , Michael S. Catlett , D. Cody Huffaker , Phoenix, Attorneys for Appellees.

OPINION

JOHNSEN, Judge.

¶ 1 We hold in this case that a Connecticut law firm that accepted $50,000 in legal fees for issuing an opinion letter to an Arizona resident in connection with a tax shelter transaction is subject to suit in Arizona after the tax shelter failed. We accordingly reverse the superior court's dismissal for lack of personal jurisdiction and remand for further proceedings.

FACTS AND PROCEDURAL HISTORY

¶ 2 Bill...

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