 |
 |
to fill out a simple form to connect to Personal Injury Lawyers in your area.
|
|
|
|
|
4501 Northpoint LP v. Maricopa County2/8/2005
, 1334 (Okla. 1984) (concluding judgment by confession has same legal effect as judgment entered after trial by jury or to court; judgment is final determination of rights of parties in action, thus confession of judgment against defendant is final determination that plaintiff prevailed on his claim); Day v. Davidson, 951 P.2d 378, 382 (Wyo. 1997) (concluding judgment entered pursuant to an offer and acceptance of judgment must be treated as judgment on the merits unless court allows parties to agree on effect given to judgment). For example, the Michigan Court of Appeals held "that a judgment entered pursuant to the acceptance of an offer of judgment under [Michigan's civil rules ] functions as a full and final adjudication on the merits." Hanley, 609 N.W.2d at 204.
In our judgment, an offer of judgment more nearly emulates a judgment after a trial rather than a form of settlement. In our minds, the key defining point is that private party settlement or mediation involve collective consideration of the facts favoring each party, discussion of the issues, arms-length negotiation and compromise, and contemplation of both entry of judgment and dismissal of the action, whereas an offer of judgment is a unilateral act seeking final resolution of a controversy with sanction of a court by entry of an enforceable judgment. This unilateral act results from a party's independent evaluation of the merits of the case with an eye toward complete resolution of the matter.
Id. at 208.
In summary, I believe that a judgment entered that results in the type of affirmative relief sought by the Taxpayer, whether it is the result of an offer of judgment, or by stipulation or "consent," constitutes an "adjudication on the merits" that allows the Taxpayer to request a discretionary award of attorneys' fees pursuant to section 12-348(B). To paraphrase our supreme court in Wilderness World, the Taxpayer "should not be penalized for winning." 182 Ariz. at 202, 895 P.2d at 114. I would remand this case to the Tax Court for its determination as to whether the Taxpayer is entitled to recover any or all of its attorneys' fees, subject to the court's discretion and the statutory cap set forth in A.R.S. ยง 12-348(E)(5).
LAWRENCE F. WINTHROP, Judge
The above-entitled matter was duly submitted to the Court. The Court has this day rendered its opinion.
IT IS ORDERED that the opinion be filed by the Clerk. IT IS FURTHER ORDERED that a copy of this order together with a copy of the opinion be sent to each party appearing herein or the attorney for such party and to The Honorable Paul A. Katz, Judge.
JON W. THOMPSON, Presiding Judge
Page 1 2 3 4 5 6 7 Arizona Personal Injury Attorneys
Personal Injury Lawyers
|
| |
to fill out a simple form to connect to Personal Injury Lawyers in your area.
|
|