Barraclough v. State Tax Commission

PORTER, Chief Justice.

Respondents filed their state income tax returns for the years 1947, 1948 and 1949, and paid the taxes due thereon as shown by such returns. The State Tax Collector upon an examination of such returns determined that there was a deficiency as defined by Section 63-3051, I.C., in the tax shown on each of such returns; and gave the taxpayers notice of such deficiencies under the provisions of Section 63-3052, I.C.

Respondents protested the assessment of such deficiencies and filed their protest with the State Tax Commission. The State Tax Commission held a hearing on such…