STATE EX REL. DEPT. OF REVENUE v. DRIGGS

No. TX 92-00972.

178 Ariz. 389 (1994)

873 P.2d 1311

STATE of Arizona, ex rel., Arizona DEPARTMENT OF REVENUE v. John D. and Gail D. DRIGGS.

Tax Court of Arizona.

May 2, 1994.


Attorney(s) appearing for the Case

Mary H. DeLaat, Atty. Gen., Phoenix, for plaintiff.

Stephen C. Newmark, Phoenix, for defendant.


OPINION

SCHAFER, Judge.

In 1986, John and Gail Driggs filed an income tax return with the Arizona Department of Revenue. As part of their income that year the Driggses had received Arizona corporate dividend income which they reported on the Arizona income tax return. Also on their return, the Driggses, following the Department's tax forms and instructions, computed and took a subtraction for federal income tax paid. Everyone now agrees that the form and instructions...

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