Ingram-Richardson Mfg. Co. of Indiana, Inc. v. Department of Treasury

MAJOR, Circuit Judge.

This is an action to recover the amount of $7,177.61, taxes collected by the defendants from the plaintiff under the provisions of the Indiana Gross Income Tax Act, Chap. 117 of the Indiana Acts of 1937, pages 604-645. Of the foregoing, the recovery of $5410.20 was sought upon the theory that it represented an assessment of taxes measured by receipts derived from transactions in commerce between Indiana and other states to which plaintiff was entitled to the exemption specified in Section 6(a) of Chapter 117 of the Indiana Acts, of 1937 (at page 615). The plaintiff sought…