Legal Opinion
Department of Treasury v. Wood Preserving Corp.
Supreme Court of the United States
Decided April 28, 1941No. 654PublishedCited by 94 opinions
1Opinion of the CourtChief Justice Hughes
This suit was brought by respondent, The Wood Preserving Corporation, to recover taxes collected from it by the Department of Treasury of the State of Indiana under the Indiana Gross Income Tax Act of 1933. The District Court denied recovery and its judgment was reversed by the Circuit Court of Appeals upon the ground that the taxes were invalid under the Federal Constitution as laid upon income received outside the State and as constituting an unlawful burden upon interstate commerce. 114 F. 2d 922. In view of the asserted conflict with applicable decisions of this Court, certiorari was…
2Cases cited16 opinions
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- James v. Dravo Contracting Co.Supreme Court of the United States · 1937
- Hans Rees' Sons, Inc. v. North Carolina Ex Rel. MaxwellSupreme Court of the United States · 1931
- Underwood Typewriter Co. v. ChamberlainSupreme Court of the United States · 1920
- J. D. Adams Manufacturing Co. v. StorenSupreme Court of the United States · 1938
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3Cited by94 opinions
- Spector Motor Service, Inc. v. O'ConnorSupreme Court of the United States · 1951
- Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
- Department of Revenue v. Ass'n of Washington Stevedoring CompaniesSupreme Court of the United States · 1978
- Richfield Oil Corp. v. State Board of EqualizationSupreme Court of the United States · 1946
- Curry v. United StatesSupreme Court of the United States · 1941
89 more not listed; retrieve them via the Exa API.