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STEARNS v. ARIZONA DEPT. OF REVENUE

No. 1 CA-TX 11-0003.

291 P.3d 369 (2012)

Ronald L. and Audrey L. STEARNS, individually and on behalf of all other taxpayers similarly-situated, Plaintiffs/Appellants, v. ARIZONA DEPARTMENT OF REVENUE, an agency of the State of Arizona, Defendant/Appellee.

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

November 29, 2012.

Attorney(s) appearing for the Case

Gallagher & Kennedy, P.A., by Mark A. Fuller, Timothy D. Brown, James G. Busby, Jr., Phoenix, Attorneys for Plaintiffs/Appellants.

Thomas C. Horne, Attorney General, by Kimberly Cygan, Assistant Attorney General, Phoenix, Attorneys for Defendant/Appellee.

OPINION

THOMPSON, Judge.

¶ 1 This is an income tax case. We must decide whether the term "income subject to tax" in the credit formula, Arizona Revised Statutes (A.R.S.) section 43-1071(A)(3) (2006), refers to adjusted income reduced by applicable exemptions and deductions. We hold that it does and therefore affirm the Arizona Tax Court's grant of summary judgment to the Arizona Department of Revenue (the Department).

BACKGROUND

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