LOVENESS v. STATE EX REL. DEPT. OF REV.

No. 1 CA-TX 97-0003.

963 P.2d 303 (1998)

192 Ariz. 224

Gary LOVENESS and Elizabeth Loveness, husband and wife, Plaintiffs-Appellants, v. STATE of Arizona, ex rel., ARIZONA DEPARTMENT OF REVENUE, Defendant-Appellee.

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

Review Denied September 24, 1998.


Attorney(s) appearing for the Case

Bryan Cave LLP by Neil Vincent Wake, Robert C. Van Voorhees, Phoenix, for Plaintiffs-Appellants.

Grant Woods, Attorney General by Patrick Irvine, Assistant Attorney General, Phoenix, for Defendant-Appellee.


OPINION

WEISBERG, Judge.

¶ 1 Gary and Elizabeth Loveness ("taxpayers") appeal from a summary judgment granted in favor of the Arizona Department of Revenue ("DOR") on taxpayers' claim for a partial refund of their Arizona income taxes. The taxes at issue arose out of services performed by taxpayers on an Indian reservation in Arizona. They argue that DOR's assessment of a tax on their personal net income, which arose out of on-reservation logging services...

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