McCutchan v. Oklahoma Tax Commission

William Albert Mc-Cutchan appeals to this court from an order of Oklahoma Tax Commission assessing income tax against him. Mc-Cutchan is a resident of California, and in the year 1939 had an income of $3,899.06, of which $640.48 arose in Oklahoma, and in 1940 he had an income of $3,627.08, of which $680.83 arose in Oklahoma. In each of those years he made returns to commission on his income, and, after deducting from his total income the portion thereof that arose outside of Oklahoma, showed a gross income in Oklahoma subject to taxation in Oklahoma for 1939 of $640.48 less personal exemption…