ADAMS MFG. CO. v. STOREN

No. 641.

304 U.S. 307 (1938)

J.D. ADAMS MANUFACTURING CO. v. STOREN, CHIEF ADMINISTRATIVE OFFICER, ET AL.

Supreme Court of United States.

Decided May 16, 1938.


Attorney(s) appearing for the Case

Messrs. Frederick E. Matson and Harry T. Ice for appellant.

Messrs. A.J. Stevenson, First Assistant Attorney General, and Joseph P. McNamara, Deputy Attorney General, with whom Messrs. Omer Stokes Jackson, Attorney General, and Joseph W. Hutchinson, Deputy Attorney General, of Indiana, were on the brief, for appellees.


MR. JUSTICE ROBERTS delivered the opinion of the Court.

In this case we are called upon to determine whether the Indiana Gross Income Tax Act of 19331 as construed and applied burdens interstate commerce and impairs the obligation of contract in contravention of Article I, §§ 8 and 10 of the Constitution of the United States.

Section 1 declares that the phrase "gross income" as used in the Act means, inter alia,

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