Legal Opinion
Green v. Garriott
Court of Appeals of Arizona
Decided April 15, 2009No. 1 CA-CV 07-0424PublishedCited by 5 opinions
1Opinion of the Court
OPINION
GEMMILL, Judge.
¶ 1 In this appeal we address whether Arizona Revised Statutes (“A.R.S.”) section 43-1183 (Supp.2008), establishing a state income tax credit for scholarship contributions by corporations, contravenes the United States and Arizona Constitutions. For the reasons that follow, we hold that A.R.S. § 43-1183 passes constitutional muster.
A.R.S. § 43-1183
¶ 2 A.R.S. § 43-1183 establishes a dollar-for-dollar tax credit that is available to any corporation paying Arizona corporate income taxes. The tax credit is given “for the amount of voluntary cash eonti’ibutions made by the…
2Cases cited21 opinions
- Lemon v. KurtzmanSupreme Court of the United States · 1971
- Agostini v. FeltonSupreme Court of the United States · 1997
- Everson v. Board of Ed. of EwingSupreme Court of the United States · 1947
- Hernandez v. CommissionerSupreme Court of the United States · 1989
- Elk Grove Unified School District v. NewdowSupreme Court of the United States · 2004
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3Cited by5 opinions
- Diaz v. PHOENIX LUBRICATION SERVICE, INC.Court of Appeals of Arizona · 2010
- Turner v. City of FlagstaffCourt of Appeals of Arizona · 2011
- Duncan v. Progressive Preferred Insurance Ex Rel. Estate of PopCourt of Appeals of Arizona · 2011
- Duncan v. Progressive Preferred Ins. Co.Court of Appeals of Arizona · 2011
- Green v. GarriottCourt of Appeals of Arizona · 2009