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SCHWARTZ v. SUPERIOR CT. IN MARICOPA CTY.

No. 1 CA-SA 96-0205.

186 Ariz. 617 (1996)

925 P.2d 1068

Arthur J. SCHWARTZ, d/b/a Jack Black Enterprises, Petitioner, v. SUPERIOR COURT of the State of Arizona, in and for the COUNTY OF MARICOPA; William J. Schafer, III, a judge thereof, Respondent Judge, STATE of Arizona, Real Party in Interest.

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

September 24, 1996.

Attorney(s) appearing for the Case

Norling, Kolstrud, Sifferman, Svejda & Davis, P.L.C. by Mark S. Sifferman and Law Offices of David L. Knapper by David L. Knapper, Phoenix, for Petitioner.

Grant Woods, the Attorney General by Joseph A. Kanefield, Assistant Attorney General, Phoenix, for the State of Arizona.

TOCI, Judge.

Arthur J. Schwartz is an events promoter by profession. He petitioned this court for special action relief from the tax court's order directing him to comply with a subpoena duces tecum issued by the Arizona Department of Revenue ("DOR"). We accepted jurisdiction of his petition and granted the requested relief. This opinion explains our decision.

I. JURISDICTIONAL ARGUMENT

We agree with petitioner that this case is one in...

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