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LADEWIG v. ARIZONA DEPT. OF REVENUE

No. TX 1997-000075.

63 P.3d 1089 (2003)

204 Ariz. 352

Helen H. LADEWIG v. ARIZONA DEPT. OF REVENUE

Tax Court of Arizona.

January 21, 2003.

Attorney(s) appearing for the Case

Randall Wilkins, Paul Bonn, D. Michael Hall of Bonn & Wilkins Chartered, and Eugene O. Duffy of O'Neil, Cannon & Hollman, SC. for Plainiff.

Michael Kempner and Lisa Neuville, Assistant Attorneys General, for Defendant.

OPINION

PAUL A. KATZ, J.

Nature of the Case

In 1991, taxpayer Helen H. Ladewig ("Ladewig") filed an administrative refund claim with the Arizona Department of Revenue ("ADOR"), claiming that its denial of analogous deductions for dividends received from corporations not doing more than half their business in Arizona, i.e. former A.R.S. § 43-1052 (1992) (current version at A.R.S. § 43-1128 (1998)) was unconstitutional...

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