Bridges v. Barr

The sole question in this case is whether the statutes provide, for the year 1960, an income tax exemption of $6,000 or $7,000 for married couples. The State Tax Commission held the exemption was in the lesser amount, and levied a deficiency assessment against James T. Bridges, appellant, for the small difference in tax. He appealed to the chancery court, which affirmed the Commission.

Bridges filed his income tax return for the calendar year 1960 within the proper time. He was married and living with his wife on the last day of 1960, and claimed a specific exemption of $7,000, asserting the…