ARIZONA STATE TAX COMMISSION v. REISER

No. 1 CA-CIV 1603.

16 Ariz. App. 374 (1972)

493 P.2d 920

ARIZONA STATE TAX COMMISSION, a body corporate and politic, et al., Appellants, v. Castle O. REISER, Appellee.

Court of Appeals of Arizona, Division 1, Department B.

Rehearing Denied April 24, 1972.

Review Granted June 20, 1972.


Attorney(s) appearing for the Case

Gary K. Nelson, Atty. Gen., by Leonard M. Bell, Asst. Atty. Gen., Phoenix, for appellants.

Jennings, Strouss & Salmon, by Lee E. Esch and Charles L. Strouss, Jr., Phoenix, for appellee.


Rehearing Denied April 24, 1972. See 495 P.2d 1342.

JACOBSON, Judge.

The sole question on this appeal is whether the present Arizona income tax statutes allow the same deductions available to a taxpayer as are available under the Federal Internal Revenue Code for "tax-sheltered annuities."

This case comes to us as a class action1 on a stipulated set of facts and was presented to the trial...

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