BOBBITT, J.
Appellee herein, a Michigan corporation, duly licensed to do business in Indiana, brought this action pursuant to Acts 1947, ch. 370, § 3, p. 1471, being § 64-2614, Burns' 1951 Replacement, for the refund of gross income and bonus taxes levied on income derived from contracts to erect buildings for the United States Government, during the years 1941 to 1946, inclusive, on lands either ceded to the United States by the State of Indiana, or purchased...
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