Legal Opinion
Department of Revenue v. Arthur
Court of Appeals of Arizona
Decided September 23, 1986No. 1 CA-CIV 8546PublishedCited by 4 opinions
1Opinion of the Court
OPINION
CORCORAN, Judge.
This is a tax protest case in which a taxpayer challenges the validity of the sixteenth amendment to the United States Constitution and the Arizona personal income tax. The trial court rejected the challenge. We affirm.
1. Facts
In October 1983, Daniel T. Arthur and Theresa L. Arthur filed amended Arizona tax returns for the years 1980 and 1981 requesting refunds on the ground that they “mistakenly included as income a source of income, rather than income from that source.” The Department of Revenue approved their request and refunded $1,164.73 for their 1980 personal…
2Cases cited19 opinions
- Coleman v. MillerSupreme Court of the United States · 1939
- In Re GriffithsSupreme Court of the United States · 1973
- Railroad Co. v. PenistonSupreme Court of the United States · 1873
- Leser v. GarnettSupreme Court of the United States · 1922
- Cammer v. United StatesSupreme Court of the United States · 1956
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3Cited by4 opinions
- Bergmann v. BoyceNevada Supreme Court · 1993
- Arizona Tax Research Ass'n v. Department of RevenueArizona Supreme Court · 1989
- Holt v. New Mexico Department of Taxation & RevenueNew Mexico Supreme Court · 2002
- Daniel Vargas v. MLEM Properties IncorporatedDistrict Court, D. Arizona · 2026