JONES v. IOWA STATE TAX COMMISSION

No. 48878.

74 N.W.2d 563 (1956)

John Paul JONES, Appellant, v. IOWA STATE TAX COMMISSION, Appellee.

Supreme Court of Iowa.

February 7, 1956.


Attorney(s) appearing for the Case

Putnam, Putnam & Putnam, William H. Fulton, W. C. Hoffmann, Jr., and T. C. Jones, Des Moines, for appellant.

Dayton Countryman, Atty. Gen., Edward R. Hayes and M. A. Iverson, Special Asst. Attys. Gen., and Ruth B. Fritz, Asst. Comm. Atty., Des Moines, for appellee.


THOMPSON, Justice.

It is plaintiff's contention that he is entitled to exemption from taxation under section 427.3, subd. 4, of the Code of Iowa 1950 (1954) I.C.A. We set out herewith the applicable portions of this statute:

"427.3 Military service—exemptions. The following exemptions from taxation shall be allowed:

* * * * * *

"4. The property, not to exceed five hundred dollars in taxable value of any honorably separated, retired...

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