Court of Appeals of Arizona June 25, 1996, 1 CA-TX 95-0008 (Rogers Corp. v. State Department of Revenue)

OPINION

GERBER, Judge.

Appellant Rogers Corporation (Rogers) appeals the tax court’s grant of summary

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judgment in favor of the Arizona Department of Revenue (ADOR). Rogers also appeals the tax court’s denial of summary judgment in favor of Rogers and its dismissal of Rogers’ petition for special action.