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SMITH'S FOOD & DRUG v. DEPT. OF REV.

No. 1 CA-TX 95-0011.

188 Ariz. 328 (1996)

935 P.2d 906

SMITH'S FOOD AND DRUG CENTERS, INC., an Arizona corporation, Plaintiff Counterdefendant Appellant, Cross Appellee, v. ARIZONA DEPARTMENT OF REVENUE, Defendant Counterclaimant Appellee, Cross Appellant.

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

Review Denied April 29, 1997.

Attorney(s) appearing for the Case

Beus, Gilbert & Morrill by K. Layne Morrill and Dalon J. Morgan, Phoenix, for Plaintiff Counterdefendant Appellant, Cross Appellee.

Grant Woods, Attorney General by Gail H. Boyd, Special Assistant Attorney General, Phoenix, for Defendant Counterclaimant Appellee, Cross Appellant.

OPINION

KLEINSCHMIDT, Judge.

The question in this case is whether the taxpayer, Smith's Food & Drug Center's Inc., is entitled to subtract the amount it paid in federal income tax from its Arizona income tax for the year 1990. The resolution of the question turns on whether Smith's tax year began before the effective date of the repeal of the law that allowed such a subtraction. We hold that Smith's tax year did not begin before the effective...

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