1. Home
  2. Browse Decisions
  3. Ariz.
  4. 174 Ariz.
  5. 174 Ariz. 507 (1992)
 

TUCSON ELEC. POWER v. DEPT. OF REVENUE

No. 1 CA-TX 91-004.

174 Ariz. 507 (1992)

851 P.2d 132

TUCSON ELECTRIC POWER COMPANY, Plaintiff-Appellant, v. ARIZONA DEPARTMENT OF REVENUE, Defendant-Appellee.

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

Review Denied May 18, 1993.

Attorney(s) appearing for the Case

Fennemore Craig, P.C. by Timothy Berg, John D. Everroad, Diane M. Evans, Phoenix, for plaintiff-appellant.

Grant Woods, Atty. Gen. by Gail H. Boyd and Patrick Irvine, Asst. Attys. Gen., Phoenix, for defendant-appellee.

OPINION

HAIRE, Judge.

Tucson Electric Power Company (taxpayer) has appealed from a summary judgment sustaining deficiency assessments against it in excess of $1.2 million for the tax years 1980 and 1981. The deficiency assessments resulted from the Arizona Department of Revenue's disallowance of accelerated depreciation deductions taken by the taxpayer pursuant to former A.R.S. § 43-1030 relating to the installation of pollution control equipment in New...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases