Palmer v. State Commission of Revenue & Taxation

The opinion of the court was- delivered by

Wedell, J.:

This was an income tax case. Tom Palmer, the taxpayer, appealed to the district court from the ruling of the State Commission of Revenue and Taxation and prevailed. The commission has appealed to this court.

The taxes in question pertain to the years 1937 and 1938 in the respective amounts of $1,144.62 and $93.72, plus interest, or a total sum of $1,268.89. Appellee contends he owes no part thereof for either year, but concedes the total amount is mathematically correct if the interpretation placed by the commission on pertinent provisions…