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STATE EX REL. DEPT. OF REVENUE v. DILLON

No. 1 CA-TX 90-033.

170 Ariz. 560 (1991)

826 P.2d 1186

STATE of Arizona, ex rel. ARIZONA DEPARTMENT OF REVENUE, Plaintiff-Appellee, v. Harry DILLON, Sr., an individual, dba Dillon Tobacco Barn, Defendant-Appellant.

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

Review Denied April 7, 1992.

Attorney(s) appearing for the Case

Grant Woods, Atty. Gen. by Patrick Irvine, Asst. Atty. Gen., Phoenix, for plaintiff-appellee.

Margrave, Celmins & Verburg, P.C. by Gary Verburg, Scottsdale, for defendant-appellant.

OPINION

JACOBSON, Presiding Judge.

This appeal deals once again with the conflict arising from the existence of Indian reservations within the state of Arizona and the power of the state to tax activities occurring on those reservations.

Harry Dillon, Sr. (Dillon), a member of the Puyallup Indian Tribe of Washington State, appeals from a judgment in excess of $2.5 million for unpaid Arizona luxury privilege...

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