Herndon v. West

McQUADE, Justice.

Plaintiff-appellant, Lucile T. Herndon, will hereinafter be referred to as the taxpayer. Defendant-respondent, Floyd West, will hereinafter be referred to as the tax collector. The State Tax Commission will hereinafter sometimes be referred to as the Commission.

On December 15, 1961, the office of the tax collector notified the taxpayer of an income tax deficiency assessment and interest due for the year 1959. The taxpayer filed a notice of protest and appeal to the State Tax Commission and on June 22, 1962, the Commission affirmed the income tax deficiency determination of…