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STATE EX REL. ARIZ. DEPT. OF REV. v. CHASTAIN BUILDERS, INC.

No. 1 CA-CIV 5842.

137 Ariz. 240 (1983)

669 P.2d 1017

STATE of Arizona, ex rel., ARIZONA DEPARTMENT OF REVENUE, Plaintiff-Appellee, v. CHASTAIN BUILDERS, INC., an Arizona corporation, Defendant/Appellant.

Court of Appeals of Arizona, Division 1, Department D.

Rehearing Denied July 7, 1983.

Review Denied September 22, 1983.

Attorney(s) appearing for the Case

Robert K. Corbin, Atty. Gen. by Frank L. Migray and Frank T. Galati, Asst. Attys. Gen., Phoenix, for plaintiff-appellee.

Scott & Renneckar by William C. Scott, Tucson, for defendant-appellant.

OPINION

EUBANK, Judge.

This appeal by Chastain Builders, Inc. (Chastain) is from a summary judgment in favor of the State of Arizona Department of Revenue (State) which reversed a decision of the Arizona State Board of Tax Appeals (Board) in Chastain's favor. The Board's decision rejected the State's deficiency assessment against Chastain for $42,633.95, which was based on an audit of Chastain for the period of October 1, 1970 through December 31, 1975. The...

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