State v. Gibson

SIMPSON, Justice.

This appeal brings under review § 374 of Alabama’s income tax law, as amended by General Acts 1945, which provides:

“The salaries, fees, commissions, or other income of officers or agents of the United States or its agencies and instrumentalities or its contractees, received from the United States or from its agencies and instrumentalities, shall be subject to income taxes levied by the state of Alabama as other income is taxed, but without discrimination, and only to the same extent, and in the same manner other income is taxed, insofar as the state of Alabama may be…