Neumann v. Tax Comn

1 This is an appeal by Wanda Rose Neumann, hereinafter called Taxpayer, from an order of the Oklahoma Tax Commission which sustained an assessment of additional income taxes for the year 1971. The question presented is whether the method of apportioning personal exemptions and deductions set out in 68 O.S. 1971, Sec. 2358 (B)(3) is arbitrary and unreasonable. It is conceded that the Commission followed the letter of the law with regard to that sub-section. It provides as follows: