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DeWITT v. McFARLAND

No. 11679.

112 Ariz. 33 (1975)

537 P.2d 20

Waldo L. DeWITT, John M. Hazelett and Bob Kennedy, Commissioners of the State Tax Commission of Arizona, Appellants, v. Gene L. McFARLAND and Marilyn A. McFarland, his wife, Appellees.

Supreme Court of Arizona, In Division.

June 26, 1975.

Attorney(s) appearing for the Case

N. Warner Lee, Atty. Gen. by Mary Z. Chandler, Asst. Atty. Gen., Phoenix, for appellants.

Hill & Savoy by Kenneth I. Todd, Cheryl K. Hendrix, Phoenix, for appellees.

STRUCKMEYER, Vice Chief Justice.

This is an appeal by the State Tax Commission from a summary judgment exempting appellee, Gene McFarland, from Arizona income taxes for the years 1966 through 1969.

A.R.S. § 43-102 in its relevant parts provides:

"There shall be levied, collected, and paid for each taxable year upon the entire net income * * * of every resident of this state * * * taxes in the following amount * * *."

A resident is defined...

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