Legal Opinion
Kerr v. Killian
Court of Appeals of Arizona
Decided August 28, 2001No. 1 CA-TX 00-0023PublishedCited by 2 opinions
1Opinion of the Court
OPINION
PATTERSON, Judge.
¶ 1 Under Arizona Revised Statutes (A.R.S.) § 43-1001(2) (1998 and Supp.2000), the Arizona gross incomes of state and local employees, like those of federal employees and all other Arizona individual income taxpayers, are deemed to be the same amounts that are calculated as their adjusted gross incomes for the purpose of federal income taxation. As permitted by 26 U.S.C. § 414(h)(2), Arizona has elected to “pick up” most state and local governmental employees’ mandatory contributions to their retirement plans. Those contributions are therefore excluded from their…
2Cases cited17 opinions
- Davis v. Michigan Department of the TreasurySupreme Court of the United States · 1989
- Harper v. Virginia Department of TaxationSupreme Court of the United States · 1993
- Jefferson County v. AckerSupreme Court of the United States · 1999
- Memphis Bank & Trust Co. v. GarnerSupreme Court of the United States · 1983
- Valencia Energy Co. v. Arizona Department of RevenueArizona Supreme Court · 1998
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3Cited by2 opinions
- Clark Kerr v. M killian/az Dept of RevenueArizona Supreme Court · 2004
- Kerr v. KillianCourt of Appeals of Arizona · 2003