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KIPNIS v. COUNTY OF MARICOPA

No. 9801-PR.

105 Ariz. 572 (1970)

468 P.2d 931

Harry KIPNIS, Appellant, v. COUNTY OF MARICOPA, Buckeye Water Conservation & Drainage District, et al., Appellees.

Supreme Court of Arizona, In Banc.

Rehearing Denied June 2, 1970.

Attorney(s) appearing for the Case

Hughes, Hughes & Conlan by Coit I. Hughes, Phoenix, for appellant.

Robert K. Corbin, Maricopa County Atty., by Frederic W. Heineman, Phoenix, for appellee Maricopa County.

John S. Schaper, Phoenix, for appellee Buckeye Water Conservation & Drainage Dist.

STRUCKMEYER, Vice Chief Justice.

This is an action by Harry Kipnis, appellant, to recover taxes paid to Maricopa County, Arizona, under protest. The Superior Court rendered judgment against Kipnis in favor of the County, and he appealed. The Court of Appeals reversed, 10 Ariz.App. 174, 457 P.2d 714, and we granted review. Opinion of the Court of Appeals vacated.

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