Suabedissen-Wittner Dairy, Inc. v. Department of Treasury

— Appellant, during the year 1933, was engaged in the business of handling and distributing dairy products, particularly whole milk and butter, in the cities of South Bend and Mishawaka, Indiana, and surrounding territory.

By this action appellant sought a declaratory judgment construing the provisions of the Gross Income Tax Act of 1933 (Acts 1933, ch. 50, p. 388, §64-2601 et seq. Burns 1933, §§15981 et seq. Baldwin’s 1934) as applicable to the business in which it was then engaged and fixing the rate at which it was liable to be taxed under the provisions of said act. The issues, formed by…