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CITY NATIONAL BANK OF CLINTON v. IOWA STATE TAX COM'N

No. 49957.

102 N.W.2d 381 (1960)

CITY NATIONAL BANK OF CLINTON and Fanny W. Bryant, Trustees of Arthur Peyton Bryant Trust, Appellants, v. IOWA STATE TAX COMMISSION, Leon N. Miller, Emlin Bergeson and Martin Lauterbach, as Members of said Commission, Appellees.

Supreme Court of Iowa.

April 5, 1960.

Attorney(s) appearing for the Case

Dickinson, Throckmorton, Parker, Mannheimer & Raife, Des Moines, and Edward C. Halbach, Clinton, for appellants.

Norman A. Erbe, Atty. Gen., of Iowa, and Gary S. Gill, Sp. Asst. Atty. Gen., for appellees.

LARSON, Chief Justice.

The issues presented on this appeal arise by reason of constitutional objections to the provisions of Section 6, Chapter 208, Laws of the 56th General Assembly, I.C.A. § 422.7, which amended Section 422.7, Code of Iowa 1954, to provide as follows: "The term `net income' means the adjusted gross income as computed for federal income tax purposes under the Internal Revenue Code of 1954, with the following adjustments: (1. and 2. not applicable...

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