Department of Treasury of Ind. v. Ingram-Richardson Mfg. Co. of Ind.

delivered the opinion of the Court. ■

The Circuit Court of Appeals, affirming the District Court, has held that respondent, Ingram-Richardson Manufacturing Company, is entitled to a refund of a tax levied under the Indiana Gross Income Tax Law, 1 upon the ground of the invalidity of the tax under the commerce clause of the Federal Constitution. 114 F. 2d 889. We granted certiorari because of an alleged conflict with' applicable decisions of this Court.

The tax was for $5410.20 2 and was laid upon respondent’s gross receipts derived as follows:

Respondent, an Indiana corporation, has a factory at…