INGRAM-RICHARDSON MFG. CO., ETC. v. GROSS INCOME TAX DIV.

No. 29,089.

233 Ind. 109 (1954)

117 N.E.2d 272

INGRAM-RICHARDSON MANUFACTURING COMPANY OF INDIANA v. GROSS INCOME TAX DIVISION.

Supreme Court of Indiana.

Filed February 9, 1954.


Attorney(s) appearing for the Case

Charles M. Wells and Jerry P. Belknap, and Barnes, Hickam, Pantzer & Boyd (of Counsel), all of Indianapolis, for appellant.

Edwin K. Steers, Attorney General, and Lloyd C. Hutchinson, Deputy Attorney General, for appellee.


FLANAGAN, J.

Appellant, an Indiana corporation, brought action against appellee for the recovery of certain Gross Income taxes which, it alleges, were illegally collected. From a judgment in favor of appellee, appellant appeals.

Appellant is engaged in the business of manufacturing vitreous enamel and fusing it with plain stove and refrigerator parts, thereby converting such parts into enameled articles used by manufacturers...

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