One must first ask what was happening at time = t0- or the instant before you ask.
If at t0 a switch is thrown to complete the circuit then you know the current before: simply zero. Then as the current in an inductor cannot change instantaneously you know the inductor current is zero, also the resistor current is also zero.
Ohms law tells you the voltage across the resistor is zero, hence the source voltage is completely across the inductor.