FORD MOTOR CO. v. DEPARTMENT OF TREASURY

No. 8417.

141 F.2d 24 (1944)

FORD MOTOR CO. v. DEPARTMENT OF TREASURY OF STATE OF INDIANA et al.

Circuit Court of Appeals, Seventh Circuit.

March 4, 1944.


Attorney(s) appearing for the Case

James A. Ross, Robert D. McCord, and Merle H. Miller, all of Indianapolis, Ind. (Ross, McCord, Ice & Miller, of Indianapolis, Ind., of counsel), for appellant.

Winslow Van Horne, John J. McShane, and James A. Emmert, all of Indianapolis, Ind., for appellees.

Before KERNER and MINTON, Circuit Judges, and LINDLEY, District Judge.


MINTON, Circuit Judge.

Only one question is presented here: Whether the plaintiff-appellant, the Ford Motor Company, a non-resident of Indiana, must pay to the State of Indiana a tax on its gross income from a certain type of transaction designated in the record as "Class A sales." The years in question are 1935, 1936, and 1937.

The plaintiff paid the tax and brought suit in the District Court to recover against the defendants-appellees, the Department of...

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