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GROSS INCOME TAX DIV. v. SHANE MFG. CO. INC.

No. 30,157.

244 Ind. 279 (1963)

191 N.E.2d 310

GROSS INCOME TAX DIVISION, STATE OF INDIANA v. SHANE MANUFACTURING COMPANY, INC.

Supreme Court of Indiana.

Rehearing denied September 17, 1963.

Attorney(s) appearing for the Case

Edwin K. Steers, Attorney General and Charles D. Rodgers, Deputy Attorney General, for appellant.

Willard C. Shrode, Isidor Kahn and Kahn, Dees, Donovan & Kahn, of counsel, all of Evansville, for appellee.

ARTERBURN, J.

This is an action brought by the Shane Manufacturing Company, Inc. to recover gross income taxes paid during the years 1954, 1955, and 1956, on the ground that the tax was levied on interstate commerce transactions and was therefore illegally collected by the State of Indiana. Burns' § 64-2614a.

The trial court entered a judgment for the Shane Company, from which the State prosecutes this appeal. The evidence shows that the Shane Manufacturing...

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