Linneman v. Swartz

Knutson, Justice:

On and prior to February 27, 1946, defendant had been engaged in a film delivery service under the name of Theatre Service Company. The business, which consisted of a type of service between theaters and film exchanges, operated by delivering films to the theater, collecting the charges for the films, plus delivery charges, and remitting to the film exchange its contract price, less the service charges. The charges so deducted represented the service business margin of gross income. The film companies either charged for the film rental on open account or required delivery to…