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Name Category Published
Hunt v. USA Department of Treasury
Order 		Taxation Nov. 9, 1998
Columbus v. Commissioner of Internal Revenue
Order 		Taxation Nov. 5, 1998
Vail Associates Inc. v. Eagle County Board of County Commissioners
Possessory interest in property isn't subject to property taxation. 		Taxation Oct. 30, 1998
Corde Finance Corporation v. Commissioner of Internal Revenue
Order 		Taxation Oct. 26, 1998
Ribaderneira v. Director of Taxation, Department of Revenue
Order 		Taxation Oct. 7, 1998
PhxAz Limited Partnership v. Maricopa County
Special valuation method for golf courses only applies to completed courses. 		Taxation Oct. 6, 1998
McNutt v. Department of Revenue
Department of Revenue needn't refund 'known' overpayments where no claim has been presented. 		Taxation Sep. 18, 1998
United States of America; Allinger, Revenue Agent v. Carney
Order 		Taxation Sep. 17, 1998
Foos v. Eppler
Order 		Taxation Aug. 20, 1998
Davis v. Commissioner of Internal Revenue
Order 		Taxation Jul. 30, 1998
Williams v. Commissioner of Internal Revenue
Order 		Taxation Jul. 28, 1998
Lesoon v. United States of America
Order 		Taxation Jul. 22, 1998
Zimmerman v. Commissioner of Internal Revenue
Order 		Taxation Jul. 22, 1998
Paging Network of Arizona Inc. v. Arizona Department of Revenue
Paging service is an intrastate telecommunications service for tax purposes. 		Taxation Jul. 20, 1998
Noah v. Commissioner of Internal Revenue
Order 		Taxation Jul. 17, 1998
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
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
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
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
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
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
Davidson v. United States of America
Order 		Taxation Jun. 11, 1998
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
Valencia Energy Co. v. Arizona Dept. of Revenue
Arizona Constitution allows taxpayer to assert equitable estoppel against Department of Revenue. 		Taxation May 28, 1998
Cross v. United States of America
Order 		Taxation May 19, 1998
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
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
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
Roman v. Commissioner of Internal Revenue
Order 		Taxation May 6, 1998
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
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