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HARVESTER CO. v. DEPT. OF TREASURY

No. 355.

322 U.S. 340 (1944)

INTERNATIONAL HARVESTER CO. ET AL. v. DEPARTMENT OF TREASURY ET AL.

Supreme Court of United States.

Decided May 15, 1944.

Attorney(s) appearing for the Case

Messrs. Edward R. Lewis and Joseph J. Daniels for appellants.

Messrs. Winslow Van Horne and John J. McShane, Deputy Attorneys General of Indiana, with whom Mr. James A. Emmert, Attorney General, and Messrs. Joseph W. Hutchinson and Fred C. McClurg, Deputy Attorneys General, were on the brief, for appellees.

MR. JUSTICE DOUGLAS delivered the opinion of the Court.

This case raises questions concerning the constitutionality of the Indiana Gross Income Tax Act of 1933 (L. 1933, p. 388, Burns Ind. Stats. Ann. § 64-2601) as construed and applied to certain business transactions of appellant companies. The suit was brought by appellants to recover gross income taxes paid to Indiana during the years 1935 and 1936. The Indiana Supreme Court sustained objections to the imposition...

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