Garment Corp. of America v. State Tax Commission

This appeal is from the decision of the State Tax Commission, affirming the determination of assessment on certain of plaintiff’s personal property. Plaintiff is an importer of industrial garments, which it sells and distributes throughout the United States. Its principal warehouse is in Detroit, with branch locations in Alabama and Oregon. The garments, principally work shirts and pants, are manufactured in, and imported from, Puerto Rico, where the garments are compressed and packed into large, heavy-duty cardboard cases or cartons, each containing quantities ranging from 5 dozen pants to…