Montgomery Ward & Co. v. State Tax Commission

The opinion of the court was delivered by

Hoch, J.:

This is an income-tax case. It is here on appeal from an order of the district court sustaining an additional assessment made against the plaintiff company by the state tax commission. The substantive question presented is whether the entire income against which the tax was assessed was “derived from property located and busines transacted within this state,” or was in part “derived” from property located and business transacted outside this state. A procedural issue is also raised, the tax commission contending that the company did not comply…