(DOWNLOAD) "Continental Bank V. Arizona Department Of Revenue" by Arizona Court of Appeals * eBook PDF Kindle ePub Free

August 07, 2021

eBook details

Title: Continental Bank V. Arizona Department Of Revenue
Author : Arizona Court of Appeals
Release Date : January 06, 1981
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 71 KB

Description

Continental Bank filed claims with the Arizona Department of Revenue for tax refunds in the years 1974 and 1975. Both claims were denied by the Department and Continental timely protested to the Arizona State Board of Tax Appeals. The Board sustained the Department's position as to each claim for refund. Continental then filed civil actions for each taxable year in the superior court, which were consolidated. Both parties filed motions for summary judgment. Continental's motion was granted and the Department's motion was denied. The Department appeals from that ruling.