GR. INCOME TAX DIV., ETC. v. WARNER BROS.

No. 29,045.

233 Ind. 345 (1954)

118 N.E.2d 117

GROSS INCOME TAX DIVISION, STATE OF INDIANA v. WARNER BROS. PICTURES DISTRIBUTING CORPORATION.

Supreme Court of Indiana.

Rehearing denied May 26, 1954.


Attorney(s) appearing for the Case

Edwin K. Steers, Attorney General, John J. McShane, Lloyd C. Hutchinson, Earl E. Schmadel, and George B. Hall, Deputy Attorneys General, for appellant.

Joseph J. Daniels and Paul N. Rowe, both of Indianapolis (Baker & Daniels, of Indianapolis, and Friedman & Bareford, of New York, of counsel), for appellee.


FLANAGAN, J.

The question presented is whether appellee is engaged in interstate commerce. If so engaged, and the tax sought to be imposed is a direct burden upon that commerce, its receipts are not subject to the Indiana Gross Income Tax.

Appellee is a New York corporation licensed to do business in the State of Indiana. It maintains branch offices, called film exchanges, in the principal cities throughout the country, for the purpose of distributing its...

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