State v. Flenner

KNIGHT, Justice.

The appeal in this case is prosecuted by the State of Alabama from a decree and judgment of the Circuit Court of Jefferson County, in Equity, setting aside and annulling a “deficiency assessment” made by the State Tax ‘Commission in the matter of the income return of the appellee for the tax year 1936, and confirming the return as made by the taxpayer.

The cause was tried in the Circuit Court of Jefferson County upon an agreed statement of facts. From this statement it appears that the taxpayer filed his Income Tax Return for the calendar year 1936 with the State Tax Commission…