The test for research and experimental expenses in connection with a trade or business under IRC § 174 is broader than the test for deducting ordinary and necessary expenses of carrying on a trade or business under IRC § 162.

Taxpayer was required to report all of his community property income on his return; Taxpayer did not substantiate his unreimbursed employee expenses.

Taxpayers did not establish that their activity in a pyramid incentive system was engaged in for profit.

Taxpayers did not establish that their activity of trading in options was substantial, frequent, regular, and continuous so as to be considered traders in securities.

Taxpayers were not entitled to the subtraction for active duty military pay for compensation received from the U.S. Public Health Service.

The fact that the Internal Revenue Code has not been enacted into positive law does not mean that the tax laws have no effect on state residents. It does not render the underlying enactment invalid or unenforceable.

Taxpayer may not claim a deduction for casualty loss for damage to insured property because a timely insurance claim was not submitted to the insurance company.

While for peace officers traveling to or from work is considered in the course and scope of employment under A.R.S. § 23-1021.01(A), it is only for purposes of eligibility for workers’ compensation benefits. A police officer may not deduct commuting expenses associated with driving between home and the police station where the officer was stationed.

A taxpayer may choose to use either a standard meal allowance (per diem) or actual meal expenses to calculate the cost of daily meals and incidentals, but cannot claim both. A taxpayer using a standard meal allowance does not have to keep records of actual costs but must still establish the time, place and business purpose of the travel. Meal expenses, whether based on actual expenses or on a standard allowance, are limited to one-half of the allowable amount.

Arizona income tax law did not conform to the federal provision that excluded up to $2,400 of unemployment compensation from federal gross income for tax year 2009. Taxpayers were thus required to add back to Arizona gross income the unemployment compensation that was excluded from federal adjusted gross income.