Palmer v. State Board of Assessment & Review

During the year 1934, appellee, Sadie W. Palmer, a resident of Iowa, received the sum of $3,000 as rent from real estate owned by her in the State of Illinois. Appellee did not include this item in her Iowa state income tax return for the year 1934, and paid to the State of Iowa income tax computed only upon other income, contending that rent received from real estate outside of Iowa did not constitute taxable income within the purview of the income tax statute. Said state board thereafter notified the taxpayer that she would be assessed with additional income taxes for 1934, based upon the…