RANGEL v. STATE DEPT. OF REVENUE

No. 1 CA-TX 00-0014.

25 P.3d 745 (2001)

200 Ariz. 257

Ramon L. and Gloria J. RANGEL; Luis A. and Carmen C. Ojeda; Ramon G. and Idalia Gonzalez; Robert L. and Linda L. Scott; and Cosme B. and Gloria H. Martinez, Plaintiffs-Appellants, v. Arizona DEPARTMENT OF REVENUE, an agency of the State of Arizona, Defendant-Appellee.

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

May 29, 2001.


Attorney(s) appearing for the Case

Daniel T. Garrett LLC, by Daniel T. Garrett, Mesa, Co-Counsel for Plaintiffs-Appellants.

Jones, Day Reavis & Pogue, by Maryann B. Gall, Columbus, OH, and Thomas N. Molins, Chicago, IL, Co-Counsel for Plaintiffs-Appellants.

Janet Napolitano, Attorney General, by Christine Cassetta, Assistant Attorney General, Phoenix, Attorneys for Defendant-Appellee.


OPINION

WEISBERG, Judge.

¶ 1 Plaintiffs-Appellants (the taxpayers) are five married couples who resided in Arizona and received wage income from fulltime employment in Nogales, Sonora, Mexico, in tax years 1993 and 1994. The taxpayers' employer, a maquiladora,1 withheld Mexican income taxes from their wages and remitted the taxes to the Mexican government on the taxpayers' behalf. The taxpayers reported their Mexican wage...

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