For Your Data Wenner V. Dayton-Hudson Corp. Illustration Brief

Wenner v. Dayton-Hudson Corp. illustration brief summary
598 P.2d 1022 (1979)

CASE SYNOPSIS

Appellant metropolis sought review of the judgment of the Superior Court of Maricopa County (Arizona) that entered judgment inwards favor of appellee corporation inwards a revenue enhancement dispute.

CASE FACTS
The case courtroom determined that the income received past times the corporation from for sure agreements amongst retailers was non taxable nether the Phoenix City Code. The understanding entered into past times the corporation granted the retailer the exclusive correct to endure a detail type of subdivision inside the corporation's store, too the retailer was allowed to send solely that type of job organisation inside the store. Income derived from these agreements was assessed a 1 per centum revenue enhancement past times the city. The metropolis contended that the understanding betwixt the corporation too the retailer was a lease too non a license.

DISCUSSION

The courtroom determined that in that place was every indication that the parties had intended to exercise a licensor-licensee human relationship inwards the understanding at issue.
The courtroom concluded that, every mo a affair of law, the understanding betwixt the corporation too its merchant retailers did non rising to the score of a leasehold interest, simply was a mere license.
The courtroom determined that the privilege revenue enhancement was non applicable because the understanding at consequence solely allowed the merchant retailers the personal privilege of beingness on too doing job organisation on the corporation's holding without beingness treated every mo trespassers.

CONCLUSION
The courtroom affirmed the judgment of the case court, which was entered inwards favor of the corporation.

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