State Revenue Commission v. Alexander

The plaintiff sued the State Bevenue Commission for recovery of a payment made to the State tax commissioner on June 13, 1930, under the State income-tax act of August 22, 1929, covering an amount of tax which he had thought to be due on net profits realized from a sale of capital assets before the passage of the act of 1929. The petition is based on the remedy and procedure provided by sections 41, 42, and 43 of the income-tax act of March 31, 1931 (Code, §§ 92-3308 et seq.), under the theory that the act of 1931 repealed sections 6 to 10, inclusive, of the act of 1929, which required a…