DEPARTMENT OF REVENUE v. ARTHUR

No. 1 CA-CIV 8546.

153 Ariz. 1 (1986)

734 P.2d 98

DEPARTMENT OF REVENUE, Plaintiff-Appellee, v. Daniel T. ARTHUR, Defendant-Appellant.

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

Reconsideration Denied October 29, 1986.

Review Denied February 11, 1987.


Attorney(s) appearing for the Case

Robert K. Corbin, Atty. Gen. by J.W. Ranby, Asst. Atty. Gen., Phoenix, for plaintiff-appellee.

Daniel T. Arthur, in pro. per.


OPINION

CORCORAN, Judge.

This is a tax protest case in which a taxpayer challenges the validity of the sixteenth amendment to the United States Constitution and the Arizona personal income tax. The trial court rejected the challenge. We affirm.

1. Facts

In October 1983, Daniel T. Arthur and Theresa L. Arthur filed amended Arizona tax returns for the years 1980 and 1981 requesting refunds on the ground that they "mistakenly included as...

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