Legal Opinion
Department of Treasury v. Midwest Liquor Dealers, Inc.
Indiana Court of Appeals
Decided April 30, 1943No. 17,028PublishedCited by 2 opinions
1Opinion of the Court
Dowell, J. —
This was an action brought by appellee, plaintiff below, for a declaratory judgment to construe portions of the Indiana Gross Income Tax Act (Ch. 50, Acts 1933; Ch. 117, Acts 1937) and the Liquor Control Act of Indiana (Ch. 226, Acts 1935).
The complaint was in two paragraphs to which appellants, defendants below, filed answers of general denial and on the issues thus joined the cause was submitted to the trial court on an agreed stipulation of facts made in open court and admitted as evidence by which the following appears:
That appellee since April 1, 1935, has been an Indiana…
2Cases cited17 opinions
- City of Des Moines v. Manhattan Oil Co.Supreme Court of Iowa · 1921
- State v. MasonUtah Supreme Court · 1938
- Viquesney v. City of KansasSupreme Court of Missouri · 1924
- Merchants Trust Co. v. HopkinsCalifornia Court of Appeal · 1930
- Burr v. City of BostonMassachusetts Supreme Judicial Court · 1911
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3Cited by2 opinions
- Besozzi v. Indiana Employment Security BoardIndiana Supreme Court · 1957
- Championship Wrestling, Inc. v. State Boxing CommissionIndiana Court of Appeals · 1985