| 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 | 
 

 
