Legal Opinion
Mueller Brass Co. v. Gross Income Tax Division
Indiana Supreme Court
Decided January 20, 1971No. 570S101PublishedCited by 14 opinions
1Opinion of the CourtHunter, J.
Appellant, a Michigan corporation, sought to recover its payments under the Indiana Gross Income Tax for the years 1963, 1964 and 1965. Trial was held before Marion County Superior Court Number 7 and culminated in a judgment for the Gross Income Tax Division of the Indiana State Department of Revenue and against appellant.
Appellant’s request for reversal of the trial court centers on the alleged unconstitutional nature of the application of the Gross Income Tax to it in light of the manner in which appellant conducts its business in the state. The existence of the constitutional question…
2Cases cited9 opinions
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- General Motors Corp. v. WashingtonSupreme Court of the United States · 1964
- J. D. Adams Manufacturing Co. v. StorenSupreme Court of the United States · 1938
- Norton Co. v. Department of Revenue of Ill.Supreme Court of the United States · 1951
- Michigan-Wisconsin Pipe Line Co. v. CalvertSupreme Court of the United States · 1954
4 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Indiana Department of State Revenue v. Frank Purcell Walnut Lumber Co.Indiana Court of Appeals · 1972
- Bethlehem Steel Corp. v. Indiana Department of State RevenueIndiana Tax Court · 1992
- Indiana Department of State Revenue v. J. C. Penney Co.Indiana Court of Appeals · 1980
- Indiana-Kentucky Electric Corp. v. Indiana Department of State RevenueIndiana Tax Court · 1992
- Indiana Department of Revenue v. P. F. Goodrich Corp.Indiana Supreme Court · 1973
9 more not listed; retrieve them via the Exa API.