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ARIZONA DEPT. OF REVENUE v. DOUGHERTY

No. 1 CA-SA 99-0084.

6 P.3d 306 (2000)

198 Ariz. 1

ARIZONA DEPARTMENT OF REVENUE and its Director, in his official capacity, Petitioner, v. The Honorable Bernard J. DOUGHERTY, Judge of the Superior Court of the State of Arizona, In and For the COUNTY OF MARICOPA, Respondent Judge, Estate of Helen H. Ladewig, on behalf of itself and the class of all persons in the State of Arizona who, during any one of the years 1986 to 1989 paid income taxes to the State of Arizona on dividends paid by corporations whose principal business was not attributable to Arizona, Real Parties in Interest.

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

May 18, 2000.

Attorney(s) appearing for the Case

Janet A. Napolitano, Attorney General By Patrick Irvine, Christine Cassetta, Assistant Attorneys General, Phoenix, for Petitioner.

Bonn, Luscher, Padden & Wilkins, Chartered By Paul V. Bonn, John H. Cassidy, Randall D. Wilkins, D. Michael Hall, Phoenix, Co-Counsel for Real Parties in Interest.

O'Neil, Cannon & Hollman, S.C. By Eugene O. Duffy, Milwaukee, Co-Counsel for Real Parties in Interest.

OPINION

WEISBERG, Judge.

¶ 1 The Arizona Department of Revenue (DOR) seeks special action review of the tax court's ruling certifying a class action and ordering DOR to bear the cost of notifying potential class members. We accepted jurisdiction with an opinion to follow. This is that opinion.

FACTUAL AND PROCEDURAL BACKGROUND

¶ 2 From 1986 to 1990, Arizona allowed a deduction from income...

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