SAMPER v. INDIANA DEPT. OF STATE REVENUE

No. 28,818.

231 Ind. 26 (1952)

106 N.E.2d 797

SAMPER v. THE INDIANA DEPARTMENT OF STATE REVENUE ET AL.

Supreme Court of Indiana.

Filed June 23, 1952.


Attorney(s) appearing for the Case

Ferdinand Samper and Richard L. Gilliom, both of Indianapolis, for appellant.

J. Emmett McManamon, Attorney General; John J. McShane, Lloyd C. Hutchinson, Joseph E. Nowak and Robert F. Wallace, Deputy Attorneys General, for appellees.

Baker & Daniels; Joseph J. Daniels, Paul N. Rowe and Dan R. Winchell (of counsel), all of Indianapolis, Amici Curiae.


BOBBITT, 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...

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