74 N.W.2d 563 JOHN PAUL JONES, appellant, v. IOWA STATE TAX COMMISSION, appellee. No. 48878.Supreme Court of Iowa. February 7, 1956. TAXATION: Exemption — showing required of claimant. Taxation 1 is the rule and exemption therefrom the exception, and the claimant of such exemption must show his right thereto by evidence which leaves the question […]