DeWitt v. McFarland

STRUCKMEYER, Vice Chief Justice.

This is an appeal by the State Tax Commission from a summary judgment exempting appellee, Gene McFarland, from Arizona income taxes for the years 1966 through 1969.

A.R.S. § 43-102 in its relevant parts provides :

“There shall be levied, collected, and paid for each taxable year upon the entire net income * * * of every resident of this state * * * taxes in the following amount * *

A resident is defined by § 43-101 as:

“(p)(2). Every individual domiciled in this state who is outside the state for a temporary or transitory purpose.”

Hence, by statute, every resident…