Calpine Construction Finance Co. v. Arizona Depatment of Revenue

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding Taxpayer’s predecessor-in-interest, not the Tribe, owned the improvements and personal property that comprise the Facility and that the predecessor-in-interest was liable for property taxes
• holding issues not addressed in briefing are waived
• “The general rule for memorandum decisions is that they “shall not be regarded as precedent nor cited in any court.”
• finding waiver based on failure to respond in trial court

Source: CourtListener parenthetical corpus (CC0).