Diefendorf v. Gallet

Pursuant to a proclamation of the Governor, the legislature of Idaho was convened in special session on March 6, 1931, and thereafter enacted an income tax law which was approved on March 17, 1931. (Sess. Laws 1931, Extraordinary Session, chap. 2.) In its general provisions the law follows closely the context of the federal income tax law, and levies upon all resident taxpayers, and to the extent of income derived within the state upon all nonresident taxpayers, a graduated tax measured by net income. The tax base is arrived at by deducting from gross income from all sources, including gains…