LAWSON, Justice.
This is an appeal by the State from a decree of the Circuit Court of Calhoun County, in Equity, vacating a deficiency income tax assessment made by the State Department of Revenue against Samuel Edelman, a resident of Calhoun County.
The question for decision is whether Edelman owes State income tax on a tax refund which he received from the federal government.
Edelman has reported his income to the State on a calendar year cash accounting...
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