State v. Fuqua

LAWSON, Justice.

The question in this case is whether appellee is entitled to the exemption from income tax allowed to “a head of a family” under § 388, Title 51, Code 1940, as amended. The provisions of that section pertinent to the question presented read as follows :

“The following exemptions from income tax shall be allowed to every individual resident taxpayer: * * * in the case of a single person or a married person not living with husband or wife, a personal exemption of fifteen hundred dollars, or, in the case of a head of a family or a married person living with husband or wife, a…