Legal Opinion

Samper v. Indiana Department of State Revenue

Indiana Supreme Court

Decided June 23, 1952No. 28,818PublishedCited by 18 opinions

1Opinion of the Court

*30Bobbitt, J.

Appellant owns and operates a business known as J. & R. Radio Service Company in the city of Indianapolis, Indiana. He has a store license issued by the State of Indiana. During the years 1946, 1947, 1948 and the first six months of 1949 appellant’s income from said business was derived from the following sources and activities: (1) The sale of radio and television sets, which source accounted for five per cent of his total business income; (2) the sale “over-the-counter” of electronic parts and equipment which were in no way connected with service of any kind, accounted for…

Also in this document: Dissent.

2Cases cited25 opinions

  1. Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
  2. J. A. Burgess Co. v. AmesIllinois Supreme Court · 1935
  3. Mahon v. NudelmanIllinois Supreme Court · 1941
  4. Department of Treasury of Ind. v. Ingram-Richardson Mfg. Co. of Ind.Supreme Court of the United States · 1941
  5. Western Leather & Finding Co. v. State Tax CommissionUtah Supreme Court · 1935

20 more not listed; retrieve them via the Exa API.

3Cited by18 opinions

  1. Indiana Department of State Revenue v. Surface Combustion Corp.Indiana Supreme Court · 1953
  2. Stoneburner v. FletcherIndiana Court of Appeals · 1980
  3. Heritage Development of Indiana, Inc. v. Opportunity Options, Inc.Indiana Court of Appeals · 2002
  4. Gross Income Tax Division v. L. S. Ayres & Co.Indiana Supreme Court · 1954
  5. Western Adjustment & Inspection Co. v. Gross Income Tax DivisionIndiana Supreme Court · 1957

13 more not listed; retrieve them via the Exa API.

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