State v. Garland

The question presented is whether it was a criminal offense for an individual taxpayer with a gross income of $3000 or over to fail to make state income tax return for 1955. The trial court held it was not and we are agreed his decision is right.

March 24, 1958, defendant was indicted for failure to make a state income tax return for 1955. The indictment alleges it was his duty to make a return because his gross income for the year was over $3000. Defendant demurred to' the indictment on the grounds it does not substantially conform to the requirements of the Code and contains matter which, if…