Court of Appeals of Arizona, Division 1, Department T.
¶ 1 Alexander S. Short and Phyllis M. Short ("the Shorts") appeal from summary judgment on their claim for a refund of Arizona resident individual income taxes assessed when the Arizona Department of Revenue ("ADOR") disallowed a tax credit claimed on their 1989 return. The claimed credit was for "net income taxes imposed by and paid to another state or country on income taxable under...
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