Legal Opinion
Indiana Department of State Revenue v. E. W. Bohren, Inc.
Indiana Supreme Court
Decided December 6, 1961No. 30,049PublishedCited by 2 opinions
1Opinion of the CourtArterburn, J.
This is an appeal by the Indiana Department of State Revenue, Gross Income Tax Division, from a judgment entered in favor of the plaintiff below (appellee here) E. W. Bohren, Inc., in which it sought in an action to recover the payment of certain gross income taxes alleged by it to have been wrongfully and erroneously collected for the tax years of 1954 and 1955.
The receipts would normally be taxable were it not for the contention that they are derived from transactions involved in interstate commerce.
The Indiana Gross Income Tax Act, Acts 1933, ch. 50, §6, p. 388; 1937, ch. 117, §6, p. 604;…
Also in this document: Concurrence.
2Cases cited10 opinions
- Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
- Freeman v. HewitSupreme Court of the United States · 1947
- Lawrence v. State Tax Comm'n of Miss.Supreme Court of the United States · 1932
- Bates Motor Transport Lines, Inc. v. Mayer, Admx.Indiana Supreme Court · 1938
- Western Adjustment & Inspection Co. v. Gross Income Tax DivisionIndiana Supreme Court · 1957
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3Cited by2 opinions
- Indiana Dept. of St. Rev., Sales Tax Div. v. RCA Corp.Indiana Court of Appeals · 1974
- Buchanan v. Board of Zoning AppealsIndiana Court of Appeals · 1967