Kahn v. Arizona State Tax Commission

KRUCKER, Chief Judge.

This is an action for the refund of Arizona State Income taxes paid under protest by the plaintiffs-appellants. Plaintiffs also claim a deduction for moving expenses.

Two questions are raised by this appeal:(1) May the State of Arizona impose its state income tax upon plaintiffs who are non-Indian residents and employees of the Navajo Indian Reservation?(2) Are plaintiffs entitled to deduct their moving expenses as a necessary expense for the production of income under A.R.S. § 43-123, as ■ amended ?; The following statement of the facts was certified to this court by the…