COLEMAN, Justice.
The state appeals from a decree wherein the circuit court, in equity, decreed that certain deficiency income tax assessments against a taxpayer were excessive in the entire amount thereof and should be set aside.
The state had made deficiency assessments against the taxpayer aggregating approximately $13,491.99 for calendar years 1960, 1962, and 1963, as we understand the record. The taxpayer appealed to the circuit court, in equity, pursuant...
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