Franklin v. Carter

PHILLIPS, Circuit Judge.

This is a suit to recover $3,405.81 paid under protest by appellant as income taxes for 1929.

The petition alleged that appellant was a resident of Oklahoma engaged in the production and sale of oil and gas in competition with corporations doing a like business in that state; that sections 9934 to 9945, inclusive, C. O. S. 1921, purport to impose a tax upon his income and to exempt the income of corporations from such tax; that such exemption is discriminatory and deprives him of due process of law and the equal protection of the laws in contravention of the Four-,…