Motorola, Inc. v. Arizona Department of Revenue

OPINION

MEYERSON, Judge.

In this appeal appellant Motorola, Inc. challenges the method by which appellee Arizona Department of Revenue calculated the amount of federal income tax which Motorola was permitted to deduct on its Arizona state income tax returns for 1969-71. For the reasons stated herein, we affirm the trial court’s judgment that the Department of Revenue correctly calculated Motorola’s allocable share of federal income tax as reported in a consolidated return.

I. FACTS

During the tax years 1969 through 1971, Motorola and its related corporations filed a consolidated federal income…