Arizona State Tax Commission v. Reiser

JACOBSON, Judge.

The sole question on this appeal is whether the present Arizona income tax statutes allow the same deductions available to a taxpayer as are available under the Federal Internal Revenue Code for “tax-sheltered annuities.”

This case comes to us as a class action1 on a stipulated set of facts and was presented to the trial court by way of cross motions for summary judgment. The trial court granted the motion for summary judgment of appellee Castle O. Reiser (taxpayer) and denied the motion for summary judgment of appellant, Arizona State Tax Commission (Commission). The…