INDIANA DEPT. OF STATE REVENUE v. BOSWELL OIL CO.

No. 870A126.

268 N.E.2d 303 (1971)

INDIANA DEPARTMENT OF STATE REVENUE, Appellant (Defendant below), v. THE BOSWELL OIL COMPANY, Appellee (Plaintiff below).

Appellate Court of Indiana, Division No. 1.

April 12, 1971.


Attorney(s) appearing for the Case

Theodore L. Sendak, Atty. Gen., Hugh R. Couch, Larry J. McKinney, Deputy Attys. Gen., for appellant.

T. Stephen Phillips, Frost & Jacobs, Cincinnati, Ohio, Richard H. Riegner, White, Raub, Reis, & Wick, Indianapolis, for appellee.


BUCHANAN, Judge.

STATEMENT OF THE CASE AND FACTS — This appeal concerns an action brought by the plaintiff-appellee, Boswell Oil Company (Boswell), to determine whether its operations in Indiana qualify it as a "broker" under the Indiana Gross Income Tax Act, I.C. 1971, 6-2-1-1, Ind. Stat. Anno. § 64-2601(n) Burns' Cum.Supp. (1970), herein referred to as "the Act," thereby entitling it to favorable tax treatment accorded to brokers under the Act.

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