Arizona Department of Revenue v. Raby

OPINION

HALL, Judge.

¶ 1 William L. Raby and Norma S. Raby (“the Rabys”) appeal from a summary judgment that dismissed their claim for a refund of Arizona individual income taxes attributable to a claimed subtraction that the Arizona Department of Revenue (“ADOR”) disallowed in the Rabys’ amended joint return for tax year 1994. The issue is whether the *510Rabys, who had equal community property interests in the sums that the Arizona State Retirement System (“Retirement System”) paid as a result of Mr. Raby’s retirement from state employment, were each entitled under Arizona Revised Statutes…