State ex rel. Arizona Department of Revenue v. Short

*323OPINION

WEISBERG, Judge.

¶ 1 Alexander S. Short and Phyllis M. Short (“the Shorts”) appeal from summary judgment on their claim for a refund of Arizona resident individual income taxes assessed when the Arizona Department of Revenue (“ADOR”) disallowed a tax credit claimed on their 1989 return. The claimed credit was for “net income taxes imposed by and paid to another state or country on income taxable under this chapter____” Ariz.Rev.Stat. Ann. (“A.R.S.”) § 43-1071(A)(Supp.1997) (“§ 43-1071(A)”). We must decide whether the tax court erred by ruling that the Canadian income tax withheld from…