Legal Opinion
Gross Income Tax Division v. Fort Pitt Bridge Works
Indiana Supreme Court
Decided June 30, 1949No. 28,476PublishedCited by 19 opinions
1Opinion of the CourtYoung, J.
This action was instituted by the appellee against the appellant to recover money previously paid by appellee under the Indiana Gross Income Tax law. The taxes for which a refund was sought were paid for the years 1939, 1940, 1941, and from January 1, 1942, to September 30, 1942. It was and is appellee’s theory that the assessment and collection of the taxes involved violated the Fourteenth Amendment to the Constitution of the United States in that it deprived appellee of its property without due process of law and abridged the privileges and immunities guaranteed by the Constitution of the…
2Cases cited14 opinions
- James v. Dravo Contracting Co.Supreme Court of the United States · 1937
- McGoldrick v. Berwind-White Coal Mining Co.Supreme Court of the United States · 1940
- Browning v. City of WaycrossSupreme Court of the United States · 1914
- Connecticut General Life Insurance v. JohnsonSupreme Court of the United States · 1938
- Bank of America v. Whitney Central National BankSupreme Court of the United States · 1923
9 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Indiana Department of State Revenue v. Surface Combustion Corp.Indiana Supreme Court · 1953
- Oberlin v. Marlin American Corp.Court of Appeals for the Seventh Circuit · 1979
- Griese-Traylor Corp. v. LemmonsIndiana Court of Appeals · 1981
- Green v. Robertshaw-Fulton Controls CompanyDistrict Court, S.D. Indiana · 1962
- Western Adjustment & Inspection Co. v. Gross Income Tax DivisionIndiana Supreme Court · 1957
14 more not listed; retrieve them via the Exa API.