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State Courts -
Arizona - February 24 - March 4, 2005
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SFPP, L.P. v. Ariz. Dep't of Revenue, 1 CA-TX 03-0015,
COURT OF APPEALS OF ARIZONA, DIVISION ONE, DEPARTMENT T, February 24, 2005, Filed
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Overview: Summary judgment was properly awarded to taxpayer, who owned substantial petroleum pipeline property in Arizona, in suit challenging valuation of pipeline property by Arizona Department of Revenue because taxpayer properly interpreted "original cost" in Ariz. Rev. Stat. ? 42-14204 (Supp. 2003) as original cost of placing pipeline assets in service.
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Hutto v. Francisco, 1 CA-CV 03-0678,
COURT OF APPEALS OF ARIZONA, DIVISION ONE, DEPARTMENT B, March 3, 2005, Filed
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Overview: Trial court properly concluded that a mother's negligence claim against the father for not installing seatbelts in a truck, thereby causing their son's death, was not preempted by federal law, but improperly granted the father summary judgment as the issue of whether the risk of harm was unreasonable should have been left to a jury.
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State v. Aguilar, 1 CA-CR 02-0079,
COURT OF APPEALS OF ARIZONA, DIVISION ONE, DEPARTMENT A, March 3, 2005, Filed
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Overview: An excited utterance of a father yelling defendant's known name just before the father came into the house and got a gun, heard and testified to by the young son, was not testimonial for purposes of a Sixth Amendment Confrontation Clause objection, and the excited utterance was properly admitted in defendant's trial for murder of the father.
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