Rodriguez v. Seamans

presuming General Assembly’s familiarity with tax commissioner’s definition of “net gain” and with federal regulations and practice in area of income tax | upholding tax on investment income from dividends but striking down exemption for unmarried widowed women | action for a declaratory judgment concerning the construction and the constitutionality of a statute imposing a tax on dividends and capital gains | upholding constitutionality of § 9-12-12