Martin v. Kenesson

Opinion op the Court by

Creal, Commissioner—

Affirming..

The question presented for decision by this appeal is whether the state of Kentucky may impose an income tax upon the salary of appellee, as secretary and treasurer of the Production Credit Corporation of Louisville. The taxing authorities of the state required appellee to file an income tax return for the year 1936 which he did under protest and reported as sole and only income his fixed annual salary for such year. The appeal is from a judgment holding such income to be immune and exempt from state income tax and enjoining appellants…