KOCHER v. DEPARTMENT OF REVENUE OF STATE

No. 1 CA-TX 03-0002.

80 P.3d 287 (2003)

206 Ariz. 480

Joel J. KOCHER and Annmarie Kocher, husband and wife, Plaintiffs-Appellants, v. DEPARTMENT OF REVENUE OF the STATE OF ARIZONA, Defendant-Appellee.

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

December 11, 2003.


Attorney(s) appearing for the Case

Hawley Nystedt & Fletcher, P.C. By Gerald G. Hawley and Gary L. Fletcher, Tucson, Attorneys for Plaintiffs-Appellants.

Terry Goddard, Attorney General By Lisa A. Neuville, Assistant Attorney General, Phoenix, Attorneys for Defendant-Appellee.


OPINION

WINTHROP, Judge.

¶ 1 This appeal arises out of the tax court's judgment that Joel J. and AnnMarie Kocher ("Taxpayers") were Arizona residents throughout the 1995 tax year. We affirm.

FACTS AND PROCEDURAL BACKGROUND

¶ 2 Joel Kocher served as Vice President of Sales for Dell Computer Corporation in Austin, Texas from 1987 until September 1994. He terminated his employment in October 1994 in accordance with a detailed...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases