Interest component of the funds a person receives on the redemption of tax liens they purchased are not exempt from Arizona state income tax as interest on a county obligation.

Taxpayer did not demonstrate that he engaged in business for profit or that expenses were appropriate and necessary for the business to allow him to deduct the expenses on his Schedule C. Taxpayer also did not demonstrate that alleged contributions were allowable charitable deductions.

Because Taxpayer was an Arizona resident he was required to report income from all sources, including income from the sale of his California business, on his Arizona tax return.

The method of determining income taxable by Arizona prescribed by ITR 93 20 is equally applicable whether a married couple, one of whom is a part-year Arizona resident, files separate returns or a joint return.

Taxpayers did not establish they abandoned Arizona residency when Husband accepted out-of-state employment.

Taxpayer abandoned Arizona residency for tax year at issue. Taxpayer was not subject to Arizona income tax on income earned from non-Arizona sources.

Investigatory expenses incurred in looking for potential investments are not deductible. Taxpayers did not meet their burden to substantiate travel expenses.

While a barred refund may be used to offset a tax assessment under certain limited circumstances, Taxpayers were not entitled to a refund of taxes not used to offset the assessment.

Taxpayers did not show they were in the business of buying and selling properties. Their general expenses could not be deducted on Schedule C but were only deductible as miscellaneous itemized deductions on Schedule A subject to the 2% limitation.

The Department had no obligation to refund taxes if a timely refund claim is not presented.