Legal Opinion
Freeman v. Hewit
Supreme Court of the United States
Decided January 13, 1947No. 3PublishedCited by 385 opinions
1Opinion of the CourtJustice Frankfurter
This case presents another phase of the Indiana Gross Income Tax Act of 1933, which has been before this Court in a series of cases beginning with Adams Mfg. Co. v. Storen, 304 U. S. 307. The Act imposes a tax upon “the receipt of the entire gross income” of residents and dom-iciliaries of Indiana but excepts from its scope “such gross income as is derived from business conducted in commerce between this state and other states of the United States ... to the extent to which the State of Indiana is prohibited from taxing such gross income by the Constitution of the United States.” Indiana Laws…
2Cases cited26 opinions
- The Minnesota Rate CasesSupreme Court of the United States · 1913
- Robbins v. Shelby County Taxing DistrictSupreme Court of the United States · 1887
- Blackstone v. MillerSupreme Court of the United States · 1903
- Western Union Telegraph Co. v. Kansas Ex Rel. ColemanSupreme Court of the United States · 1910
- Galveston, Harrisburg & San Antonio Railway Co. v. TexasSupreme Court of the United States · 1908
21 more not listed; retrieve them via the Exa API.
3Cited by385 opinions
- Hunt v. Washington State Apple Advertising CommissionSupreme Court of the United States · 1977
- Directv, Inc. And Echostar Satellite L.L.C. v. Mark Treesh, Commissioner for the Department of Revenue for the State of KentuckyCourt of Appeals for the Sixth Circuit · 2007
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Edgar v. Mite Corp.Supreme Court of the United States · 1982
- Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
380 more not listed; retrieve them via the Exa API.