Forrester v. Culpepper

Reid, Chief Justice.

The Court of Appeals certified to this court a question as follows: “Under the law applicable where an income-tax return is made by an individual taxpayer in the year 1941 of his income for taxation for the calendar year 1940, is such individual taxpayer, who was under the law a resident of this State in the year 1940 on June 10, 1940, and continuously through December 31, 1940, but was not a resident of this State before June 10, 1940, subject to pay a tax upon his income earned by him during the year 1940 prior to June 10 of that year, where such income was earned and…