Estate of Bohn v. Scott

OPINION

THOMPSON, Judge.

Taxpayers, who are retired federal employees or their spouses or representatives, appeal from a judgment on mandate entered by the tax court after our opinion in Estate of Bohn v. Waddell, 174 Ariz. 239, 848 P.2d 324 (App.1992), became final. They broadly contend that the tax court misinterpreted the legal effect of our opinion on remand. Their appeal, and the Department of Revenue’s (DOR) opposition thereto, raise these specific issues:

1. Whether the taxpayers’ appeal has been rendered moot by their post-mandate receipt of tax refunds or credits pursuant to DOR’s tax…