McCarty v. Tax Commission

Under the three-year-average method of assessing incomes which obtained in this state at the time of the assessment under review, the law required the payment of a tax on all average net incomes by every person residing *647within the state or by his personal representative in case of death, and declared that every natural person who was domiciled in' the state “shall be presumed to be residing within the state for the purposes of determining liability for income taxes and surtaxes.” Sec. 71.01, Stats. 1929. There is no dispute but that the appellant was domiciled within the state during the…