Legal Opinion
Department of Treasury v. City of Linton
Indiana Supreme Court
Decided May 14, 1945No. 28,078PublishedCited by 15 opinions
1Opinion of the CourtYoung, J.
In 1933, the Legislature of Indiana passed a gross income tax law. This act levied a tax upon the entire gross income of every “person” engaged in any business or activity, with certain exceptions not material in this case, and it defined the term “person,” when used in the act, to include any municipal corporation. Acts of 1933, ch. 50, § 1 (a), p. 339.
In 1937, the act was amended to change the definition of the term “person.” as follows:
“When used in this act, the term ‘person’ . . . , means and includes any . . . municipal corporation or any other political subdivision of the state engaged…
2Cases cited8 opinions
- City of Logansport v. Public Service CommissionIndiana Supreme Court · 1931
- Chadwick, Treasurer v. City of CrawfordsvilleIndiana Supreme Court · 1940
- City of Huntington v. Northern Indiana Power Co.Indiana Supreme Court · 1937
- Bullock v. BillheimerIndiana Supreme Court · 1911
- Aiken v. City of ColumbusIndiana Supreme Court · 1906
3 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- City of Indianapolis v. SCHMIDIndiana Supreme Court · 1968
- Trice v. StateIndiana Supreme Court · 1986
- Fort Wayne National Corp. v. Indiana Department of State RevenueIndiana Tax Court · 1993
- Harrison v. Veolia Water Indianapolis, LLCIndiana Court of Appeals · 2010
- Howard v. RobinetteIndiana Court of Appeals · 1951
10 more not listed; retrieve them via the Exa API.