Cress v. State Tax Commission

This appeal presents the sole question: Was Merton W. Cress, plaintiffs deceased husband, a soldier of the Philippine insurrection within the meaning of paragraph 2 of section 427.3 of the Codes of 1946 and 1950! That he served in the United States Army from January 11, 1902, until his honorable discharge on January 10, 1905, and that plaintiff, as his unmarried widow, is entitled to the exemption under section 427.4 if he would have been so entitled if living are matters not in dispute. In effect, only legal issues are presented. We must determine the meaning of paragraph 2 of section 427.3,…