Legal Opinion
State Ex Rel. Department of Revenue v. Driggs
Court of Appeals of Arizona
Decided June 14, 1996No. 1 CA-TX 94-0017PublishedCited by 4 opinions
1Opinion of the Court
FIDEL, Presiding Judge.
An error in the forms and instructions that the Arizona Department of Revenue issued for the taxable year 1986 led taxpayers John and Gail Driggs to overstate their deductions and understate their taxable income. In this tax appeal, the Department attempts to collect a resulting $1428.08 deficiency plus fifty percent of the interest normally collectable on that amount.
We consider the following issues:
1. Were the original forms and instructions mistaken?
2. If so, may the Department be equitably estopped from collecting a deficiency'that it caused by its mistaken forms?
3.…
2Cases cited7 opinions
- Duhame v. State Tax CommissionArizona Supreme Court · 1947
- Crane Co. v. Arizona State Tax CommissionArizona Supreme Court · 1945
- Biles v. RobeyArizona Supreme Court · 1934
- Knoell Bros. Const. v. State, Dept. of Rev.Court of Appeals of Arizona · 1982
- Tucson Electric Power Co. v. Arizona Department of RevenueCourt of Appeals of Arizona · 1992
2 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Valencia Energy Co. v. Arizona Department of RevenueArizona Supreme Court · 1998
- Graf v. WhitakerCourt of Appeals of Arizona · 1998
- General Motors Corp. v. Arizona Department of RevenueCourt of Appeals of Arizona · 1996
- Renalwest L.C. v. Arizona Department of RevenueCourt of Appeals of Arizona · 1997