Legal Opinion
Gross Income Tax Division v. Shane Manufacturing Co.
Indiana Supreme Court
Decided June 20, 1963No. 30,157PublishedCited by 8 opinions
1Opinion of the CourtArterburn, J.
This is an action brought by the Shane Manufacturing Company, Inc. to recover gross income taxes paid during the years 1954, 1955, and 1956, on the ground that the tax was levied on interstate commerce transactions and was therefore illegally collected by the State of Indiana. Burns’ §64-2614a.
The trial court entered a judgment for the Shane Company, from which the State prosecutes this appeal. The evidence shows that the Shane Manufacturing Company, at its plant in Evansville, Indiana, manufactured and sold to Sears, Roebuck & Company, an out of state corporation, certain manufactured…
2Cases cited5 opinions
- Department of Treasury v. Wood Preserving Corp.Supreme Court of the United States · 1941
- Department of Treasury v. Allied Mills, Inc.Indiana Supreme Court · 1942
- Indiana Department of State Revenue v. Bendix Aviation Corp.Indiana Supreme Court · 1957
- Bendix Aviation Corp. v. Indiana Department of State RevenueSupreme Court of the United States · 1958
- Bendix Aviation Corp. v. Indiana Dept. of RevenueSupreme Court of the United States · 1958
3Cited by8 opinions
- Associated Milk Producers, Inc. v. Indiana Department of State RevenueIndiana Supreme Court · 1989
- Meyer Waste System, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 2000
- Associated Milk Producers, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1987
- Indiana Department of State Revenue v. Martin Marietta Corp.Indiana Court of Appeals · 1979
- David R. Webb Co. v. Indiana Department of State RevenueIndiana Tax Court · 2005
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