Winston Bros. Co. v. Galloway

This is an appeal from a decree of the circuit court sustaining the State Tax Commission in levying a tax on the net profits resulting, in 1935, from the performance by plaintiff of a contract with the United States government to construct and repair a certain part of the south jetty at the mouth of the Columbia river. Guy F. Atkinson Company, a Nevada corporation, was also a party to the contract, but this suit involves only the tax on profits earned by the plaintiff. The cause has been submitted under a stipulation of facts together with a map which, it is agreed, accurately reflects the…