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STATE TAX BD. v. INT'L. BUS. COLLEGE

No. 967A69.

145 Ind. App. 353 (1969)

251 N.E.2d 39

STATE BOARD TAX COMMISSIONERS v. INTERNATIONAL BUSINESS COLLEGE, INC.

Court of Appeals of Indiana.

Rehearing denied November 20, 1969.

Transfer denied February 16, 1970.

Petition to reconsider transfer denied May 14, 1970.

Attorney(s) appearing for the Case

Theodore L. Sendak, Attorney General, Lloyd C. Hutchinson and James B. Droege, Deputies Attorney General, for appellant State Board of Tax Commissioners and George P. Mallers, County Attorney of Allen County for appellant County Officers of Allen County.

John H. Heiney, Rothberg, Gallmeyer, Fruechtenicht & Logan, of Fort Wayne, for appellee.

SULLIVAN, J.

This cause was brought by plaintiff-appellee, International Business College, Inc. (hereinfater referred to as International), in the Allen Superior Court to reverse a determination by the State Board of Tax Commissioners which denied appellee any exemption from real and personal property taxes for 1964. The trial court reversed and ordered the board to grant the exemption. Appellants assign as error the overruling of their motion for new trial, which...

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