State Revenue Commission v. Rich

1. “Under a proper construction of the income-tax act of 1931, there shall be deducted from the net income of each resident wife living with her husband an exemption of $3500; and this is true notwithstanding the husband makes an income-tax return for the same *100year, and is allowed an exemption in the same amount; the Georgia law in this respect being different from the Federal statute, which does not allow a double exemption.” State Revenue Commission v. Brandon, 184 Ga. 225 (190 S. E. 660).

Decided May 27, 1938. M. J. Yeomans, attorney-general, Marshall L. Allison, O. H. Dulces, for plaintiff…