Nudelman v. Globe Varnish Co.

LINDLEY, District Judge'

(dissenting).

I am of the opinion that the taxes were legally assessed. The debtor, engaged in selling merchandise in Illinois, with its chief place of business in the City of Chicago, from time to time, sold within Illinois to the Chicago, Milwaukee, St. Paul & Pacific Railroad Company, having offices and freight stations in Chicago, certain manufactured materials, each order emanating from an Illinois office of the railroad company. In'each instance the railroad company delivered to the debtor an order for merchandise to be delivered f. o. b. Chicago, at the local…