Ideal Farms Drainage District v. Certain Lands Said District Against which Taxes Have Been Assessed and Maurice Mountz

A stipulation by the parties embodies the following pertinent facts: Relator, a Minnesota corporation engaged in the business
of dredging, received during the calendar year 1939 income properly assignable to Minnesota of $28,981.22. In the same year
it received under a dredging contract performed wholly within the state of Pennsylvania the sum of $257,322.67, for which
it expended directly for work, labor, and materials in the performance thereof a total sum of $193,977.81.