Kerr v. Killian

In Kerr v. Killian (Ariz. App. 2000) 197 Ariz. 213, a class of taxpayers sought refund of state income taxes paid on their federal retirement contributions. While the case was pending, the Governor of Arizona directed the Department of Revenue to make refunds to all taxpayers who had filed timely refund claims. ( Id. 3 P.3d at p. 1136.) The appellate court held it was proper to award attorney fees under the common fund doctrine although the fund was not created by settlement or court order. ( Id. 3 P.3d at p. 1138.)