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.

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.