[Download] "Freeman v. Hewit" by Supreme Court of the United States ~ Book PDF Kindle ePub Free
eBook details
- Title: Freeman v. Hewit
- Author : Supreme Court of the United States
- Release Date : January 16, 1946
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 78 KB
Description
This case presents another phase of the Indiana Gross Income Tax Act of 1933, which has been before this Court in a series of cases beginning with Adams Mfg. Co. v. Storen, 304 U.S. 307. The Act imposes a tax upon "the receipt of the entire gross income" of residents and domiciliaries of Indiana but excepts from its scope "such gross income as is derived from business conducted in commerce between this state and other states of the United States . . . to the extent to which the State of Indiana is prohibited from taxing such gross income by the Constitution of the United States." Indiana Laws 1933, pp. 388, 392, as amended, Laws 1937, pp. 611, 615, Burns Ind. Stat. Anno. § 64-2601 et seq.