Charles Evans Whittaker

“ The salesmen also called on contractors and other users of cement, not to solicit orders, but for the purpose of acquainting them with the merits of Northwestern's product and of advising them of the names of the local dealers where it might be purchased. There was evidence which might have supported a finding that these salesmen sometimes, in effect, took orders from contractors for, and delivered them to, local dealers who stocked Northwestern's cement, and thus were engaged in the local business of selling cement for such dealers. ”

“ A Tennessee statute imposed a tax on all foreign and domestic corporations of 'three per cent. of the net earnings * * * arising from business done wholly within the state, excluding earnings arising from interstate commerce.' Ibid. ”

“ Acting under that statute, a tax 'was laid on (the taxpayer's) net earnings from the distribution of gas under its contract with the Memphis company.' 315 U.S. at page 653, 62 S.Ct. at page 860. This Court said that 'if the Supreme Court of Tennessee correctly construed taxpayer's contract with the Memphis company as establishing a profit-sharing joint adventure in the distribution of gas to Tennessee consumers, the taxpayer's net earnings under the contract were subject to local taxation.' 315 U.S. at pages 653-654, 62 S.Ct. ”

“ It is quite true in this field-as I thihk is the case in almost every field-that loose statements can be found in some of the opinions which when considered in isolation, and certainly when taken out of context, are seemingly outside the line of the law. But I think it is entirely fair to say that such confusion as exists is mainly due to a failure properly to analyze, understand, categorize and apply the decisions. ”