Gross Income Tax Division v. Warner Bros. Pictures Distributing Corp.

Dissenting Opinion

Bobbitt, J.

I cannot agree with the majority opinion for the following reasons:

First: Appellee is duly qualified to do business in Indiana and maintains a place of business designated as a film exchange in the city of Indianapolis. During the years here in question appellee, a New York corporation with its executive offices and principal place of business in the city of New York, was engaged in the business of licensing exhibitions of motion picture films under written agreements with motion picture exhibitors in Indiana. Branch' offices designated as film exchanges are *349mainta…