State v. Bryan

COLEMAN, Justice.

The state appeals from a decree wherein the circuit court, in equity, decreed that certain deficiency income tax assessments against a taxpayer were excessive in the *248entire amount thereof and should be set aside.

The state had made deficiency assessments against the taxpayer aggregating approximately $13,491.99 for calendar years 1960, 1962, and 1963, as we understand the record. The taxpayer appealed to the circuit court, in equity, pursuant to Title 51, § 140, Code 1940. From the decree of the circuit court setting aside the assessments, the state appeals to this court.

The…