| Case # | Name | Category | Court | Judge | Published | 
|---|---|---|---|---|---|
| 
 98-2039 
 | 
Hunt v. USA Department of Treasury
 Order  | 
Taxation | 
 | 
Nov. 9, 1998 | |
| 
 98-9011 
 | 
Columbus v. Commissioner of Internal Revenue
 Order  | 
Taxation | 
 | 
Nov. 5, 1998 | |
| 
 97CA0265 
 | 
Vail Associates Inc. v. Eagle County Board of County Commissioners
 Possessory interest in property isn't subject to property taxation.  | 
Taxation | 
 | 
Oct. 30, 1998 | |
| 
 97-9015 
 | 
Corde Finance Corporation v. Commissioner of Internal Revenue
 Order  | 
Taxation | 
 | 
Oct. 26, 1998 | |
| 
 97-3089 
 | 
Ribaderneira v. Director of Taxation, Department of Revenue
 Order  | 
Taxation | 
 | 
Oct. 7, 1998 | |
| 
 98-0001 and 98-0119 
 | 
PhxAz Limited Partnership v. Maricopa County
 Special valuation method for golf courses only applies to completed courses.  | 
Taxation | 
 | 
Oct. 6, 1998 | |
| 
 97-0024 
 | 
McNutt v. Department of Revenue
 Department of Revenue needn't refund 'known' overpayments where no claim has been presented.  | 
Taxation | 
 | 
Sep. 18, 1998 | |
| 
 98-3121 
 | 
United States of America; Allinger, Revenue Agent v. Carney
 Order  | 
Taxation | 
 | 
Sep. 17, 1998 | |
| 
 97-3379 
 | 
Foos v. Eppler
 Order  | 
Taxation | 
 | 
Aug. 20, 1998 | |
| 
 97-9020 
 | 
Davis v. Commissioner of Internal Revenue
 Order  | 
Taxation | 
 | 
Jul. 30, 1998 | |
| 
 97-9021 
 | 
Williams v. Commissioner of Internal Revenue
 Order  | 
Taxation | 
 | 
Jul. 28, 1998 | |
| 
 97-8105 
 | 
Lesoon v. United States of America
 Order  | 
Taxation | 
 | 
Jul. 22, 1998 | |
| 
 98-9003 
 | 
Zimmerman v. Commissioner of Internal Revenue
 Order  | 
Taxation | 
 | 
Jul. 22, 1998 | |
| 
 97-0020 
 | 
Paging Network of Arizona Inc. v. Arizona Department of Revenue
 Paging service is an intrastate telecommunications service for tax purposes.  | 
Taxation | 
 | 
Jul. 20, 1998 | |
| 
 97-9018 
 | 
Noah v. Commissioner of Internal Revenue
 Order  | 
Taxation | 
 | 
Jul. 17, 1998 | |
| 
 96SC568 
 | 
State of Colorado v. Golden's Concrete Co.
 Trucking companies must exhaust administrative remedies before challenging Department of Revenue's billing procedures.  | 
Taxation | 
 | 
Jul. 13, 1998 | |
| 
 97CA0528 
 | 
Tri-Havana Limited Liability Company v. The Colorado Board of Assessment Appeals
 Board of Assessment of Appeals lack jurisdiction over an appeal if not filed on a timely basis.  | 
Taxation | 
 | 
Jul. 8, 1998 | |
| 
 97CA0991 
 | 
E.R. Southern Ltd. v. Arapahoe County Board of Equalization
 Where property is used partially for residence and partially for commercial use, mixed use allocation is proper.  | 
Taxation | 
 | 
Jul. 6, 1998 | |
| 
 97-0006 
 | 
State of Arizona v. Capitol Castings Inc.
 Chemicals don't fall under the machinery and equipment exemption to the use tax.  | 
Taxation | 
 | 
Jul. 2, 1998 | |
| 
 97-0012 
 | 
U.S. West Communications Inc. v. Arizona Department of Revenue
 Two methods of valuation based on phone companies providing local service and those who don't, is constitutional.  | 
Taxation | 
 | 
Jun. 26, 1998 | |
| 
 97SA79 
 | 
Winslow Construction Co. v. City and County of Denver
 Denver's use tax is not an ad valorem tax and is valid under Denver's home rule authority.  | 
Taxation | 
 | 
Jun. 22, 1998 | |
| 
 97-1244 
 | 
Davidson v. United States of America
 Order  | 
Taxation | 
 | 
Jun. 11, 1998 | |
| 
 96SC798 
 | 
City and County of Denver v. Fey Concert Co.
 Public-private joint venture must collect seat tax for concerts at Denver Zoo.  | 
Taxation | 
 | 
Jun. 8, 1998 | |
| 
 96-0666 
 | 
Valencia Energy Co. v. Arizona Dept. of Revenue
 Arizona Constitution allows taxpayer to assert equitable estoppel against Department of Revenue.  | 
Taxation | 
 | 
May 28, 1998 | |
| 
 96-3243 
 | 
Cross v. United States of America
 Order  | 
Taxation | 
 | 
May 19, 1998 | |
| 
 97-0017 
 | 
Sharper Image Corp. v. Arizona Department of Revenue
 Legislature's definition of use tax encompasses an out-of-state company's distribution of catalogs in Arizona.  | 
Taxation | 
 | 
May 7, 1998 | |
| 
 97CA1425 
 | 
Pilgrim Rest Baptist Church Inc. v. Property Tax Administrator
 Religious organization's use of property once during tax year is sufficient to qualify for property tax exemption.  | 
Taxation | 
 | 
May 6, 1998 | |
| 
 97-0023 
 | 
State v. Havasu Dunes Timeshare Association Inc.
 Sums which timeshare association receives from owners for non-interval bonus use are subject to tax.  | 
Taxation | 
 | 
May 6, 1998 | |
| 
 97-9017 
 | 
Roman v. Commissioner of Internal Revenue
 Order  | 
Taxation | 
 | 
May 6, 1998 | |
| 
 97CA0151 
 | 
United Airlines Inc. v. City and County of Denver
 State's fairly apportioned use tax designed to compensate for out-of-state competition is valid.  | 
Taxation | 
 | 
May 6, 1998 | 
