Legal Opinion
State Ex Rel. Dept. of Revenue v. Driggs
Arizona Tax Court
Decided May 2, 1994No. TX 92-00972PublishedCited by 2 opinions
1Opinion of the Court
178 Ariz. 389 (1994)
873 P.2d 1311
STATE of Arizona, ex rel., Arizona DEPARTMENT OF REVENUE
v.
John D. and Gail D. DRIGGS.
No. TX 92-00972.
Tax Court of Arizona.
May 2, 1994.
Mary H. DeLaat, Atty. Gen., Phoenix, for plaintiff.
Stephen C. Newmark, Phoenix, for defendant.
OPINION
SCHAFER, Judge.
In 1986, John and Gail Driggs filed an income tax return with the Arizona Department of Revenue. As part of their income that year the Driggses had received Arizona corporate dividend income which they reported on the Arizona income tax return. Also on their return, the Driggses, following the Department's tax…
2Cases cited7 opinions
- Devenir Associates v. City of PhoenixArizona Supreme Court · 1991
- Crane Co. v. Arizona State Tax CommissionArizona Supreme Court · 1945
- Decker v. HendricksArizona Supreme Court · 1964
- Freightways, Inc. v. Arizona Corp. CommissionArizona Supreme Court · 1981
- Arizona Tax Commission v. Dairy & Consumers Cooperative Ass'nArizona Supreme Court · 1950
2 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- General Motors Corp. v. Arizona Department of RevenueCourt of Appeals of Arizona · 1996
- State Ex Rel. Department of Revenue v. DriggsCourt of Appeals of Arizona · 1996