Western Union Telegraph Co. v. Query

December 20, 1927. The opinion of the Court was delivered by The plaintiff appellant is a foreign corporation. It made its income tax return, it appears, upon its intrastate business for the years 1921, 1922 and 1923, which returns did not show a net taxable income. It did not include any net income from its interstate operations carried on within the limits of this state. The tax commission, respondent, declined to accept these returns as made, and upon examination added thereto the net income as found by the commission, arising from interstate operations. The plaintiff paid this tax on July…