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ODLE v. IOWA STATE TAX COMMISSION

No. 48739.

71 N.W.2d 584 (1955)

May ODLE and Harold W. Odle, Appellants, v. IOWA STATE TAX COMMISSION and Cerro Gordo County, Iowa, Appellees.

Supreme Court of Iowa.

July 27, 1955.

Attorney(s) appearing for the Case

George S. Marty and Breese & Cornwell, Mason City, for appellants.

Dayton Countryman, Atty. Gen., Edward R. Hayes, Sp. Asst. Atty. Gen., and William Pappas, County Atty. of Cerro Gordo County, Mason City, for appellees.

OLIVER, Chief Justice.

The basic question here is whether a military service tax exemption allowed a claimant then residing and domiciled in Iowa, continues for subsequent years after the termination of such Iowa residence and domicile.

Appellant Mary Odle is and has been the owner of a lot in Mason City, Cerro Gordo County, Iowa. In 1946 her husband, appellant Harold W. Odle, made application for tax credit or exemption upon the lot, as an honorably discharged...

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