GROSS INCOME TAX DIV. v. KLINK

No. 29,058.

232 Ind. 473 (1953)

112 N.E.2d 581

INDIANA DEPARTMENT OF STATE REVENUE, GROSS INCOME TAX DIVISION v. KLINK.

Supreme Court of Indiana.

Rehearing denied August 4, 1953.


Attorney(s) appearing for the Case

Edwin K. Steers, Attorney General, J. Emmett McManamon, former Attorney General, John J. McShane, Lloyd C. Hutchinson, Joseph E. Nowak, Robert F. Wallace, Earl E. Schmadel and George B. Hall, Deputy Attorneys General, for appellant.

Winslow E. VanHorne, of Auburn, for appellee.


GILKISON, J.

During the years 1947, 1948 and 1949 appellee was engaged in selling soil limestone and marl to farmers in DeKalb County, Indiana, upon contracts which required delivery to be made upon fields on farms in that county and vicinity. The material sold was consumed in the direct production of tangible personal property by agriculture or horticulture. Appellee's gross receipts from this business during these years...

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