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STEARNS v. ARIZONA DEPT. OF REVENUE

No. 1 CA-TX 04-0006.

131 P.3d 1063 (2006)

212 Ariz. 333

Ronald L. STEARNS and Audrey L. Stearns, husband and wife, 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.

March 30, 2006.

Attorney(s) appearing for the Case

Gallagher & Kennedy, P.A. By Timothy D. Brown, Trevor H. Chait, Brian LaCorte, Phoenix, Attorneys for Plaintiffs-Appellants.

Terry Goddard, Attorney General By Elizabeth S. Hill, Assistant Attorney General, Phoenix, Attorneys for Defendant-Appellee.

OPINION

HALL, Judge.

¶ 1 Ronald L. Stearns and Audrey L. Stearns (Taxpayers) appeal from the tax court's grant of summary judgment to the Arizona Department of Revenue (ADOR) on the calculation of their income tax credit pursuant to Arizona Revised Statutes (A.R.S.) section 43-1071 (2006). The issue in this case is whether the phrase "the taxpayer's entire income upon which tax is imposed" in § 43-1071(A)(3) refers to Arizona taxable income or...

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