201300255-I

Taxpayer cannot claim a deduction under A.R.S. § 43-1029 (restoration of amount held under claim of right) for wages he received but not repaid. Federal reserve notes are not non-taxable obligations of the United States under 31 U.S.C. § 3124.

Decision Date: 
2014-05-20 00:00:00
Tags: 
Hearing
PDF File: 
PDF icon DECISIONS_INDIV_2014_201300255-i.pdf
Category: 
Individual Income Tax