Village Plain v. H. W. Harder

The village of Plain petitioned for a judgment declaring the defendant's (the acting commissioner of taxation) rights or authority
'to regulate relative to the apportionment of incomes derived from two or more political subdivisions of the state does not
include the power to assign situs to income contrary to the statutes, and to the extent that rule 116 [Rules of the Department
of Taxation] does so, it is unauthorized, unreasonable, without validity * * *; and that the defendant has no power or authority
to withhold from the petitioner any portion of the incomes of * * * several partners * * * otherwise payable to the village
of Plain on the ground that said incomes or any portion of them were derived from operations in any political subdivision
except said village of Plain.' The judgment entered declared the rule invalid and granted the petition of the village of Plain.
There is an appeal by the tax authority. FAIRCHILD, Chief Justice.