STATE EX REL. DEPT. OF REVENUE v. DRIGGS

No. 1 CA-TX 94-0017.

938 P.2d 469 (1996)

189 Ariz. 74

STATE of Arizona, ex rel. ARIZONA DEPARTMENT OF REVENUE, Plaintiff-Appellant, v. John D. DRIGGS and Gail D. Driggs, Defendants-Appellees.

Court of Appeals of Arizona, Division 1, Department T.

As Amended June 14, 1996.

Reconsideration Denied July 18, 1996.

Review Denied July 1, 1997.


Attorney(s) appearing for the Case

Grant Woods, Attorney General by Gail H. Boyd and Kimberly J. Cygan, Assistant Attorneys General, Phoenix, for Appellant.

Newmark Irvine, P.A. by Stephen C. Newmark, Phoenix, for Appellees.


FIDEL, Presiding Judge.

An error in the forms and instructions that the Arizona Department of Revenue issued for the taxable year 1986 led taxpayers John and Gail Driggs to overstate their deductions and understate their taxable income. In this tax appeal, the Department attempts to collect a resulting $1428.08 deficiency plus fifty percent of the interest normally collectable on that amount.

We consider the following issues:

1. Were the original forms...

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