Johnson v. State Tax Commission

CROCKETT, Justice.

Plaintiff sought a declaratory judgment that: (1) she and other taxpayers who filed their tax returns for 1965 before January 1, 1966, were not subject to increases in state income taxes enacted by Chapter 125, S.L.U.1965 1 ; and (2) that this results in unequal and discriminatory taxation which renders that taxing statute unconstitutional and void. From a judgment of the District Court sustaining plaintiff’s position as to proposition (1), the Tax Commission appeals; and from that court’s rejection of proposition number (2), the plaintiff cross-appeals.

The plaintiff bases…