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SHAMROCK FOODS CO. v. CITY OF PHOENIX

No. 1 CA-CIV 8790.

157 Ariz. 276 (1987)

757 P.2d 80

SHAMROCK FOODS COMPANY, an Arizona corporation, Plaintiff Counter-Defendant-Appellee, v. CITY OF PHOENIX, a municipal corporation of the State of Arizona, Defendant Counter-Claimant-Appellant.

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

March 3, 1987.

Attorney(s) appearing for the Case

Jennings, Strouss & Salmon, Jefferson L. Lankford by Ann M. Dumenil, Phoenix, for plaintiff counter-defendant-appellee.

Roderick G. McDougall, City Atty. by Philip M. Haggerty, Sandra McGee and Janice Marquez, Phoenix, for defendant counter-claimant-appellant.

OPINION

HAIRE, Judge.

Shamrock Foods Company (Shamrock) sought to recover from the City of Phoenix (the City) certain privilege license and use taxes arising from the operation of its Dairy and Foods divisions. On cross motions for summary judgment, the trial court ruled for Shamrock on all issues.

The City's appeal presents the following questions for our consideration: (1) whether the proceeds of Shamrock's sales to schools, private clubs, and other...

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