Holland Furnace Co. v. Department of Treasury

KERNER, Circuit Judge.

These suits were separately brought to recover taxes collected from the plaintiffs by the Department of Treasury of the State of Indiana under the Indiana Gross Income Tax Act of 1933 and that Act as *214amended.1 The cases were referred to a Master in Chancery, who made findings of fact based upon a stipulation of facts, and stated his conclusions of law thereon. The District Court adopted the Master’s findings of fact, confirmed his conclusions of law, and rendered judgments for costs against the plaintiffs, from which the plaintiffs separately appealed. Here, the appeals…