State Ex Rel. Haworth v. Berntsen

HYATT, Justice.

This is an action by the State of Idaho on the relation of its Tax Commissioner to recover income taxes for the years 1944, 1945 and 1946 from Alfred D. Berntsen and Gertrude Berntsen, his wife, both of whom, at all times herein mentioned, were residents of Asotin County, Washington and citizens of said state and of the United States.

From the complaint, answer, and stipulation in aid thereof, it further appears that Alfred D. Berntsen was employed during said years by Potlatch Forests, Inc. in its mill in Nez Perce County, Idaho, and his entire income for those years was…