Hartman v. State Commission of Revenue & Taxation

The opinion of the court was delivered by

Thiele, J.:

The principal question presented by this appeal is the constitutionality of a portion of the 1935 income tax law, as *68later set forth. In the district court three separate actions involving the interests of three stockholders in the same corporation were consolidated and tried together and determined as one case. The facts are not in dispute and in stating the case we shall refer only to W. L. Hartman, for what is said as to him is applicable to the other two stockholders.

On May 23, 1933, Hartman, hereafter referred to as the taxpayer,…