Legal Opinion
Robert J. v. Department of Revenue
Court of Appeals of Arizona
Decided September 15, 1998No. 1 CA-TX 97-0024PublishedCited by 5 opinions
1Opinion of the Court
OPINION
WEISBERG, Judge.
¶ 1 Plaintiffs are twenty-one individual Arizona taxpayers and an alleged class. These taxpayers seek to encompass within the class all retired federal employees who paid Arizona income taxes on federal pensions during one or more of tax years 1984 through 1988 and to whom appellee Arizona Department of Revenue (“DOR”) refuses or will refuse to refund those amounts on the ground that they failed to make timely administrative refund claims. The tax court held for DOR on the merits and declined to certify a class. We affirm.
FACTS AND PROCEDURE IN THE TAX COURT
¶ 2 Before…
2Cases cited18 opinions
- Chevron Oil Co. v. HusonSupreme Court of the United States · 1971
- Davis v. Michigan Department of the TreasurySupreme Court of the United States · 1989
- Harper v. Virginia Department of TaxationSupreme Court of the United States · 1993
- McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
- American Trucking Assns., Inc. v. SmithSupreme Court of the United States · 1990
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3Cited by5 opinions
- Arizona Department of Revenue v. DoughertyArizona Supreme Court · 2001
- Stearns v. Arizona Department of RevenueCourt of Appeals of Arizona · 2012
- Kerr v. KillianCourt of Appeals of Arizona · 2001
- Interlott Technologies, Inc. v. Arizona Department of RevenueCourt of Appeals of Arizona · 2003
- Arizona Department of Revenue v. DoughertyArizona Supreme Court · 2001