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KAHN v. ARIZONA STATE TAX COMMISSION

No. 2 CA-CIV 1013.

16 Ariz. App. 17 (1971)

490 P.2d 846

Edmund D. KAHN and Kathleen M. Kahn, husband and wife, Appellants, v. ARIZONA STATE TAX COMMISSION, Appellee.

Court of Appeals of Arizona, Division 2.

Rehearing Denied December 23, 1971.

Review Denied January 18, 1972.

Attorney(s) appearing for the Case

Edmund D. Kahn, Tucson, for appellants.

Gary K. Nelson, Atty. Gen., by James D. Winter, Asst. Atty. Gen., Phoenix, for appellee.

KRUCKER, Chief Judge.

This is an action for the refund of Arizona State Income taxes paid under protest by the plaintiffs-appellants. Plaintiffs also claim a deduction for moving expenses.

Two questions are raised by this appeal:

(1) May the State of Arizona impose its state income tax upon plaintiffs who are non-Indian residents and employees of the Navajo Indian Reservation? (2) Are plaintiffs...

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