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| Energy Squared, Inc. v. Ariz. Dep't of Revenue, 1 CA-TX 02-0004,
COURT OF APPEALS OF ARIZONA, DIVISION ONE, DEPARTMENT T, October 24, 2002, Filed
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Overview: Use of tanning beds and booths to generate income did not constitute taxable business of leasing or renting tangible personal property for consideration; taxpayer significantly participated in and controlled delivery of UV radiation to customers.
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| In re Dalke, Supreme Court No. SB-02-0142-D,
SUPREME COURT OF ARIZONA, October 24, 2002, Decided , October 24, 2002, Filed
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Overview: Censure and two-years of probation was proper, where attorney's untimely filing of notices of appeal resulted in dismissal of two appeals, checks from attorney's trust account were rejected, and attorney failed to maintain trust account records.
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| In re Inserra, Supreme Court No. SB-02-0144-D,
SUPREME COURT OF ARIZONA, October 24, 2002, Decided , October 24, 2002, Filed
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Overview: Censure and two years of probation were proper, as attorney failed to keep earned fees separate from that of client funds and administrative funds in trust account, failed to transfer fees from trust account when earned, and commingled funds.
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| In re West, Supreme Court No. SB-02-0143-D,
SUPREME COURT OF ARIZONA, October 24, 2002, Decided , October 24, 2002, Filed
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Overview: Where there was a dispute over the ownership of funds, an attorney was subject to censure, as he failed to keep the disputed amount in his trust account until the disagreement was resolved.
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| Maricopa County v. Kinko's Inc., 1 CA-TX 01-0010,
COURT OF APPEALS OF ARIZONA, DIVISION ONE, DEPARTMENT T, October 24, 2002, Filed
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Overview: Legislation purporting to allow multiple tax exemptions for multiple business locations was unconstitutional, as state constitution limited power of legislature to extend more than one annual tax exemption, regardless of number of locations.
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| Navajo County v. Property Tax Oversight Comm'n, 1 CA-TX 01-0016,
COURT OF APPEALS OF ARIZONA, DIVISION ONE, DEPARTMENT T, October 24, 2002, Filed
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Overview: County exceeded its ad valorem property tax limit when it paid to settle lawsuits brought by medical care providers to recover for foreseeable health care services for indigents but did not include amount in calculating its ad valorem property tax.
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| Qwest Corp. v. Kelly, 2 CA-SA 2002-0046,
COURT OF APPEALS OF ARIZONA, DIVISION TWO, DEPARTMENT A, October 24, 2002, Filed
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Overview: Trial court had not abused discretion when it rejected telephone company's arguments that state's corporation commission had exclusive jurisdiction over customer's tort and consumer fraud claims; nor did filed rate doctrine bar customer's claims.
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