Miller Theatres v. Tax Comission, 20220345-SC -
Supreme Court
Miller Theatres v. Tax Comission
Case No. 20220345-SC
Petitioner
A&A Hospitality
DAVID J. CRAPO (CRAPO DEEDS, PLLC)
JOHN T. DEEDS (CRAPO DEEDS, PLLC)
NATHAN R. RUNYAN (HOLLAND & HART LLP)
REBECCA L. TAYLOR (HOLLAND & HART LLP)
STEVEN P. YOUNG (HOLLAND & HART LLP)
Academy Square II
DAVID J. CRAPO (CRAPO DEEDS, PLLC)
JOHN T. DEEDS (CRAPO DEEDS, PLLC)
NATHAN R. RUNYAN (HOLLAND & HART LLP)
REBECCA L. TAYLOR (HOLLAND & HART LLP)
STEVEN P. YOUNG (HOLLAND & HART LLP)
CF III SH Valley Fair, LLC
DAVID J. CRAPO (CRAPO DEEDS, PLLC)
JOHN T. DEEDS (CRAPO DEEDS, PLLC)
NATHAN R. RUNYAN (HOLLAND & HART LLP)
REBECCA L. TAYLOR (HOLLAND & HART LLP)
STEVEN P. YOUNG (HOLLAND & HART LLP)
Clinton City Center, LLC
DAVID J. CRAPO (CRAPO DEEDS, PLLC)
JOHN T. DEEDS (CRAPO DEEDS, PLLC)
NATHAN R. RUNYAN (HOLLAND & HART LLP)
REBECCA L. TAYLOR (HOLLAND & HART LLP)
STEVEN P. YOUNG (HOLLAND & HART LLP)
Cotton Mill II, LC
DAVID J. CRAPO (CRAPO DEEDS, PLLC)
JOHN T. DEEDS (CRAPO DEEDS, PLLC)
NATHAN R. RUNYAN (HOLLAND & HART LLP)
REBECCA L. TAYLOR (HOLLAND & HART LLP)
STEVEN P. YOUNG (HOLLAND & HART LLP)
Grand America Hotel Company
DAVID J. CRAPO (CRAPO DEEDS, PLLC)
JOHN T. DEEDS (CRAPO DEEDS, PLLC)
NATHAN R. RUNYAN (HOLLAND & HART LLP)
REBECCA L. TAYLOR (HOLLAND & HART LLP)
STEVEN P. YOUNG (HOLLAND & HART LLP)
Jordan Commons Funding, LLC
DAVID J. CRAPO (CRAPO DEEDS, PLLC)
JOHN T. DEEDS (CRAPO DEEDS, PLLC)
NATHAN R. RUNYAN (HOLLAND & HART LLP)
REBECCA L. TAYLOR (HOLLAND & HART LLP)
STEVEN P. YOUNG (HOLLAND & HART LLP)
Kohl's Department Stores, Inc.
DAVID J. CRAPO (CRAPO DEEDS, PLLC)
JOHN T. DEEDS (CRAPO DEEDS, PLLC)
NATHAN R. RUNYAN (HOLLAND & HART LLP)
REBECCA L. TAYLOR (HOLLAND & HART LLP)
STEVEN P. YOUNG (HOLLAND & HART LLP)
Larry H. Miller Arena Corp.
DAVID J. CRAPO (CRAPO DEEDS, PLLC)
JOHN T. DEEDS (CRAPO DEEDS, PLLC)
NATHAN R. RUNYAN (HOLLAND & HART LLP)
REBECCA L. TAYLOR (HOLLAND & HART LLP)
STEVEN P. YOUNG (HOLLAND & HART LLP)
Larry H. Miller Theatres, Inc.
DAVID J. CRAPO (CRAPO DEEDS, PLLC)
JOHN T. DEEDS (CRAPO DEEDS, PLLC)
NATHAN R. RUNYAN (HOLLAND & HART LLP)
STEVEN P. YOUNG (HOLLAND & HART LLP)
Layton Theater Investment Group LC
DAVID J. CRAPO (CRAPO DEEDS, PLLC)
JOHN T. DEEDS (CRAPO DEEDS, PLLC)
NATHAN R. RUNYAN (HOLLAND & HART LLP)
REBECCA L. TAYLOR (HOLLAND & HART LLP)
STEVEN P. YOUNG (HOLLAND & HART LLP)
Legacy Crossing Theater, LLC
DAVID J. CRAPO (CRAPO DEEDS, PLLC)
JOHN T. DEEDS (CRAPO DEEDS, PLLC)
NATHAN R. RUNYAN (HOLLAND & HART LLP)
REBECCA L. TAYLOR (HOLLAND & HART LLP)
STEVEN P. YOUNG (HOLLAND & HART LLP)
Legacy Management Company, LLC
DAVID J. CRAPO (CRAPO DEEDS, PLLC)
JOHN T. DEEDS (CRAPO DEEDS, PLLC)
NATHAN R. RUNYAN (HOLLAND & HART LLP)
REBECCA L. TAYLOR (HOLLAND & HART LLP)
STEVEN P. YOUNG (HOLLAND & HART LLP)
Little America Hotel Company
DAVID J. CRAPO (CRAPO DEEDS, PLLC)
JOHN T. DEEDS (CRAPO DEEDS, PLLC)
NATHAN R. RUNYAN (HOLLAND & HART LLP)
REBECCA L. TAYLOR (HOLLAND & HART LLP)
STEVEN P. YOUNG (HOLLAND & HART LLP)
MMP Springville, Inc.
DAVID J. CRAPO (CRAPO DEEDS, PLLC)
JOHN T. DEEDS (CRAPO DEEDS, PLLC) NATHAN R. RUNYAN (HOLLAND & HART LLP)
REBECCA L. TAYLOR (HOLLAND & HART LLP)
STEVEN P. YOUNG (HOLLAND & HART LLP)
Municipal Building Authority
DAVID J. CRAPO (CRAPO DEEDS, PLLC)
JOHN T. DEEDS (CRAPO DEEDS, PLLC)
NATHAN R. RUNYAN (HOLLAND & HART LLP)
REBECCA L. TAYLOR (HOLLAND & HART LLP)
STEVEN P. YOUNG (HOLLAND & HART LLP)
NNN Jamboree Promenade, LLC
DAVID J. CRAPO (CRAPO DEEDS, PLLC)
JOHN T. DEEDS (CRAPO DEEDS, PLLC)
NATHAN R. RUNYAN (HOLLAND & HART LLP)
REBECCA L. TAYLOR (HOLLAND & HART LLP)
STEVEN P. YOUNG (HOLLAND & HART LLP)
National Retail Properties LP
DAVID J. CRAPO (CRAPO DEEDS, PLLC)
JOHN T. DEEDS (CRAPO DEEDS, PLLC)
NATHAN R. RUNYAN (HOLLAND & HART LLP)
REBECCA L. TAYLOR (HOLLAND & HART LLP)
STEVEN P. YOUNG (HOLLAND & HART LLP)
Omkara, LLC DAVID J. CRAPO (CRAPO DEEDS, PLLC)
JOHN T. DEEDS (CRAPO DEEDS, PLLC)
NATHAN R. RUNYAN (HOLLAND & HART LLP)
REBECCA L. TAYLOR (HOLLAND & HART LLP)
STEVEN P. YOUNG (HOLLAND & HART LLP)
Pineview Plaza, LC DAVID J. CRAPO (CRAPO DEEDS, PLLC)
JOHN T. DEEDS (CRAPO DEEDS, PLLC)
NATHAN R. RUNYAN (HOLLAND & HART LLP)
REBECCA L. TAYLOR (HOLLAND & HART LLP)
Salt Lake City Corp. DAVID J. CRAPO (CRAPO DEEDS, PLLC)
JOHN T. DEEDS (CRAPO DEEDS, PLLC)
NATHAN R. RUNYAN (HOLLAND & HART LLP)
REBECCA L. TAYLOR (HOLLAND & HART LLP)
STEVEN P. YOUNG (HOLLAND & HART LLP)
Shree Ganesh, LLC
DAVID J. CRAPO (CRAPO DEEDS, PLLC)
JOHN T. DEEDS (CRAPO DEEDS, PLLC)
NATHAN R. RUNYAN (HOLLAND & HART LLP)
REBECCA L. TAYLOR (HOLLAND & HART LLP)
STEVEN P. YOUNG (HOLLAND & HART LLP)
Sunset Corner Properties, LC
DAVID J. CRAPO (CRAPO DEEDS, PLLC)
JOHN T. DEEDS (CRAPO DEEDS, PLLC)
NATHAN R. RUNYAN (HOLLAND & HART LLP)
REBECCA L. TAYLOR (HOLLAND & HART LLP)
STEVEN P. YOUNG (HOLLAND & HART LLP)
Thanksgiving Point-US D, LLC
DAVID J. CRAPO (CRAPO DEEDS, PLLC)
JOHN T. DEEDS (CRAPO DEEDS, PLLC)
NATHAN R. RUNYAN (HOLLAND & HART LLP)
REBECCA L. TAYLOR (HOLLAND & HART LLP)
STEVEN P. YOUNG (HOLLAND & HART LLP)
The District LC DAVID J. CRAPO (CRAPO DEEDS, PLLC)
JOHN T. DEEDS (CRAPO DEEDS, PLLC)
NATHAN R. RUNYAN (HOLLAND & HART LLP)
REBECCA L. TAYLOR (HOLLAND & HART LLP)
STEVEN P. YOUNG (HOLLAND & HART LLP)
The Ridge LP DAVID J. CRAPO (CRAPO DEEDS, PLLC)
JOHN T. DEEDS (CRAPO DEEDS, PLLC)
NATHAN R. RUNYAN (HOLLAND & HART LLP)
REBECCA L. TAYLOR (HOLLAND & HART LLP)
STEVEN P. YOUNG (HOLLAND & HART LLP)
Tigriswoods, LLC DAVID J. CRAPO (CRAPO DEEDS, PLLC)
JOHN T. DEEDS (CRAPO DEEDS, PLLC)
NATHAN R. RUNYAN (HOLLAND & HART LLP)
REBECCA L. TAYLOR (HOLLAND & HART LLP)
STEVEN P. YOUNG (HOLLAND & HART LLP)
Wilder Sage Enterprise Properties, LLC
DAVID J. CRAPO (CRAPO DEEDS, PLLC)
JOHN T. DEEDS (CRAPO DEEDS, PLLC)
NATHAN R. RUNYAN (HOLLAND & HART LLP)
REBECCA L. TAYLOR (HOLLAND & HART LLP)
STEVEN P. YOUNG (HOLLAND & HART LLP)
Tax Commission
MELISSA HOLYOAK (ASSISTANT UTAH ATTORNEY GENERAL)
STANFORD E. PURSER (DEPUTY SOLICITOR GENERAL)
MICHELLE A. LOMBARDI (ASSISTANT ATTORNEY GENERAL)
SEAN D. REYES (ATTORNEY GENERAL'S OFFICE)
Cache County Board of Equalization
DANE MURRAY (CACHE COUNTY ATTORNEY)
K. TAYLOR SORENSEN (CACHE COUNTY ATTORNEY)
Davis County Board of Equalization
J. ROBERT TRIPP (DAVIS COUNTY ATTORNEY)
TROY S. RAWLINGS (DAVIS COUNTY ATTORNEY)
Salt Lake County Board of Equalization
SIM GILL (SALT LAKE COUNTY DISTRICT ATTORNEY)
BRADLEY C. JOHNSON (SALT LAKE COUNTY DISTRICT ATTORNEY) TIMOTHY A. BODILY (SALT LAKE COUNTY ATTORNEY'S OFFICE) VICTORIA A. TURNER (SALT LAKE COUNTY DISTRICT ATTORNEY)
Utah County Board of Equalization
JEFFREY S. GRAY (UTAH COUNTY ATTORNEY OFFICE)
PAUL A. JONES (UTAH COUNTY ATTORNEY OFFICE)
Washington County Board of Equalization
ERIC W CLARKE (WASHINGTON COUNTY
STEVEN SCOTT (WASHINGTON COUNTY ATTORNEY'S OFFICE)
Weber County Board of Equalization
CHRISTOPHER F. ALLRED (WEBER COUNTY ATT
COURTLAN P. ERICKSON (WEBER COUNTY ATTORNEY'S OFFI