Clark v. Peterson

WINDES, Justice.

Appellant, Edgar M. Clark, and his late wife, Helen W. Clark, prior to her death in February, 1950, were bona fide residents of Arizona for the years 1948, 1949, and 1950. During each of these years they received $62,590.92 as an annual retirement allowance from the former employer of Mr. Clark, the Standard Oil Company of New Jersey. During his active service with the company he was never a resident of nor employed in Arizona. He and his wife established their residence in Arizona subsequent to retirement. The Arizona Tax Commission assessed taxes upon this income under the…