United States Glue Co. v. Oak Creek, 247 U.S. 321 (1918)

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United States Glue Co. v. Oak Creek


No. 233


Argued March 21, 1918
Decided June 3, 1918
247 U.S. 321

ERROR TO THE CIRCUIT COURT OF MILWAUKEE COUNTY,
STATE OF WISCONSIN

Syllabus

A state, in laying a general income tax upon the gains and profit of a domestic corporation, may include in the computation the net income derived from transactions in interstate commerce without contravening the commerce clause of the Constitution.

So held in respect of the Wisconsin income tax law (Laws 1911, c. 858), as applied to income from sales to customers outside the goods delivered from the company’s factory within it, and from sales to such customers and shipment from the company’s branches in other states of goods previously made at its factory within the state and sent to such branches.

161 Wis. 211 affirmed.

The case is stated in the opinion.