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MOTOROLA, INC. v. ARIZONA DEPT. OF REVENUE

No. 1 CA-CIV 6717.

143 Ariz. 491 (1984)

694 P.2d 321

MOTOROLA, INC., a corporation, Plaintiff-Appellant, v. ARIZONA DEPARTMENT OF REVENUE, Defendant-Appellee.

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

December 27, 1984.

Attorney(s) appearing for the Case

Evans, Kitchel & Jenckes, P.C. by Leslie T. Jones, Jr. and Daniel J. Lathrope, Phoenix, for plaintiff-appellant.

Robert K. Corbin, Atty. Gen. by Gail H. Boyd and Frank L. Migray, Asst. Attys. Gen., Phoenix, for defendant-appellee.

OPINION

MEYERSON, Judge.

In this appeal appellant Motorola, Inc. challenges the method by which appellee Arizona Department of Revenue calculated the amount of federal income tax which Motorola was permitted to deduct on its Arizona state income tax returns for 1969-71. For the reasons stated herein, we affirm the trial court's judgment that the Department of Revenue correctly calculated Motorola's allocable share of federal income tax as reported in a consolidated...

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