Virden v. State Tax Commission

The appellants, who are husband and wife, filed a petition in the chancery court of Hinds county, under section 30, chapter 120, Laws of 1934, for the reviewing of an income tax assessment against them by the State Tax Commission. A demurrer to the petition was sustained and the petition dismissed.

It appears, in substance, from the petition, that the petitioners are, and were in 1934-1935, engaged in the wholesale and retail lumber business in Washington county. Both of them were assessed, by the State Tax Commission, with additional income taxes for those years, a protest against which was…