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SUPREME COURT OF ARIZONA En Banc THE ARIZONA DEPARTMENT OF REVENUE, ) ) ) Plaintiff-Appellee, ) ) v. ) ) ACTION MARINE, INC., an Arizona ) corporation; MELVIN G. RANDALL ) and MARTHA RANDALL, husband and ) wife; M. DANIEL RANDALL and LISA ) RANDALL, husband and wife; JOHN ) D. RANDALL and BELINDA RANDALL, ) husband and wife, ) ) Defendants-Appellants. ) _________________________________ ) Arizona Supreme Court No. CV-07-0288-PR Court of Appeals Division One No. 1 CA-TX 06-0006 Arizona Tax Court No. TX2004-000656

O P I N I O N

Appeal from the Arizona Tax Court The Honorable Mark W. Armstrong, Judge (Retired) VACATED AND REMANDED ________________________________________________________________ Opinion of the Court of Appeals, Division One 215 Ariz. 584, 161 P.3d 1248 (2007) VACATED ________________________________________________________________ TERRY GODDARD, ARIZONA ATTORNEY GENERAL By Anthony S. Vitagliano, Chief Counsel Tax, Bankruptcy & Collections Section Paula S. Bickett, Chief Counsel, Civil Appeals Section Attorneys for Arizona Department of Revenue Phoenix

TROMPETER, SCHIFFMAN, PETROVITS, FRIEDMAN, & HULSE, L.L.P. Phoenix By Jack B. Schiffman Attorneys for Action Marine Inc., Melvin G. Randall, Martha Randall, M. Daniel Randall, Lisa Randall, John D. Randall, and Belinda Randall ________________________________________________________________

B E R C H, Vice Chief Justice

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Arizona Law