Norman v. State Tax Commission

Edward PL Howell, Judge.

Plaintiff filed this suit to set aside an assessment of additional personal income taxes for the year 1961.

The plaintiff sold certain real property in 1961 and claimed special treatment of capital gains. The defendant commission denied the special treatment and plaintiff filed suit in this court.

The parties stipulated the facts as follows:

“Plaintiff, Alva May Norman, is a single person. * * * She is a semi-invalid and is immobile without the use of crutches.

# * # * *

“Plaintiff is the owner of numerous parcels of real property, * * *. None of these properties have been…