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INDIANA DEPT. OF S.R. v. FRANK PURCELL WALNUT LBR.

No. 271A31.

282 N.E.2d 336 (1972)

INDIANA DEPARTMENT OF STATE REVENUE, Appellant (Defendant below), v. FRANK PURCELL WALNUT LUMBER CO., Inc., Appellee (Plaintiff below).

Court of Appeals of Indiana, Second District.

As Corrected on Denial of Rehearing June 13, 1972.

Attorney(s) appearing for the Case

Theodore L. Sendak, Atty. Gen., Larry J. McKinney, Mark Peden, Deputy Attys. Gen., for appellant.

William H. Krieg, Robert E. Johnson, Jerry Williams, Indianapolis (Krieg, DeVault, Alexander & Capehart, Indianapolis, of counsel), for appellee.

BUCHANAN, Judge.

STATEMENT OF THE CASE AND FACTS — This is an appeal from a summary judgment entered by the trial court against the (defendant-appellant) Indiana Department of State Revenue (Department) in an action instituted by (plaintiff-appellee) Frank Purcell Walnut Lumber Co., Inc. (Purcell), for a refund of gross income taxes paid under protest to the Department for fiscal years ending November 30, 1965, November 30, 1966, and November 30, 1967, arising...

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