Arizona State Tax Commission v. Kieckhefer

UDALL, Justice.

After field investigation had been made, the Director of Income Tax Division levied' a state income tax of $750.28 against John W. Kieckhefer, appellee, for the year 1944. The latter, being aggrieved by the assessment, applied for and was granted a hearing before the Arizona State Tax Commission, appellant, and the assessment levied was thereupon affirmed. From this order appellee appealed to the Superior Court of Yavapai County, which court reversed the decision of the Commission. The latter now appeals from that judgment.

While the individual income tax return filed by…