Village of Plain v. Harder

The taxpayers are residents of the village of Plain. They are partners and contractors engaged in road building. Although in 1947 and 1948 the partnership performed various road-construction contracts in local political subdivisions of the state outside of the village of Plain, in the state income-tax returns filed by both the partnership and the individual partners, all of the income from such partnership was indicated as having been derived from within said village of Plain. In the distribution of the proceeds of the income-tax collections, the department of taxation accordingly included…