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DEPT. OF TREASURY v. WOOD CORP.

No. 654.

313 U.S. 62 (1941)

61 S.Ct. 885

85 L.Ed. 1188

DEPARTMENT OF TREASURY OF INDIANA ET AL. v. WOOD PRESERVING CORPORATION.

Supreme Court of United States.

Decided April 28, 1941.

Attorney(s) appearing for the Case

Messrs. Joseph P. McNamara and Joseph W. Hutchinson, Deputy Attorneys General of Indiana, with whom Mr. George N. Beamer, Attorney General, was on the brief, for petitioners.

Mr. Harry T. Ice, with whom Messrs. Frederick E. Matson and Carleton M. Crick were on the brief, for respondent.

MR. CHIEF JUSTICE HUGHES delivered the opinion of the Court.

This suit was brought by respondent, The Wood Preserving Corporation, to recover taxes collected from it by the Department of Treasury of the State of Indiana under the Indiana Gross Income Tax Act of 1933. The District Court denied recovery and its judgment was reversed by the Circuit Court of Appeals upon the ground that the taxes were invalid under the Federal Constitution as laid upon income received...

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