McIntosh v. Tax Commission

The following opinion was filed April 7, 1937:

Wickhem, J.

For the years 1928 to 1932, inclusive, the taxpayers filed joint returns o.f income. Field audits were made in December, 1933, by the assessor of incomes. He separated the income of the wife, Anne H. McIntosh, appellant, 'from that of the husband, Charles J. McIntosh, appellant, and on the separate incomes made additional assessments aggregating $15,557.05 against Anne J. McIntosh, and found refunds aggregating $9,548.48 payable to Charles J. McIntosh. The taxpayers took proper proceedings to review this determination, and no question…