JONES, Justice.
This is an appeal by Ben Shinn and his wife from an adverse decree of the chancery court on a petition they filed for the return of $6,461.65 in income taxes assessed for 1967 through 1970 and paid under protest. The question on this appeal is whether the appellants were residents of Arkansas and liable for income tax under the Income Tax Act of 1929, Ark.Stat.Ann. § 84-2001, et seq. (Repl.1960).
Under § 84-2003 an income tax is imposed...
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