Vilas v. Iowa State Board of Assessment & Review

Bert Vilas and his son, doing business as a copartnership under the firm name of Vilas & Son, are engaged in the produce business at Storm Lake, Holstein and Sioux Center. Each of the partners filed an individual income tax return, as provided by chapter 82 of the Acts of the 45th General Assembly. Bert Vilas reported that he owed a tax of $40.33. The theory upon which his individual return was prepared was that he was not required to file a return or pay income tax on account of his share of any of the profits received by the partnership from business carried on outside the State of Iowa.…