(Download) "Department Treasury State Indiana Et Al." by 647. Supreme Court of Indiana No. 27 ~ eBook PDF Kindle ePub Free
eBook details
- Title: Department Treasury State Indiana Et Al.
- Author : 647. Supreme Court of Indiana No. 27
- Release Date : January 08, 1942
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 61 KB
Description
SHAKE, J. The appellee brought this action to recover certain taxes paid by it under the Indiana Gross Income Tax Act. (ch. 50, Acts 1933, ch. 117, Acts 1937, § 64-2601 et seq., Burns' 1933, § 64-2601 et seq., Burns' 1933 [Supp.], § 15981 et seq., Baldwin's 1934, § 15981 et seq., Baldwin's Supp. 1937). The judgment was against the State, which has appealed. What we deem to be the controlling facts are not seriously in dispute. The appellee is an Indiana corporation engaged in the manufacture and sale of live stock and poultry feeds, in connection with which it operates a number of factories. In the conduct of its business the appellee divided this State into three geographical areas, each of which was served from a designated factory located at Fort Wayne, Indiana, Peoria, Illinois, or East St. Louis, Illinois. The facilities of these factories were substantially alike and the method of distribution adopted was for the purpose of taking advantage of favorable freight rates, which were reflected in sale prices, and not to evade taxes. The gross income with which we are concerned was derived from sales to resident customers in Indiana to whom deliveries were made from the plants in Illinois, pursuant to orders taken in Indiana and accepted in Illinois.
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