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MARHOEFER PKG. CO. v. INDIANA DEPT. OF STATE REV.

No. 2-1072A88.

301 N.E.2d 209 (1973)

MARHOEFER PACKING COMPANY, Inc., Appellant, v. INDIANA DEPARTMENT OF STATE REVENUE, Appellee.

Court of Appeals of Indiana, Second District.

September 13, 1973.

Attorney(s) appearing for the Case

Theodore D. Nering, Dutton, Kappes & Overman, Indianapolis, William F. Radcliff, DeFur, Voran, Hanley, Radcliff & Reed, Muncie, for appellant.

Theodore L. Sendak, Atty. Gen., Mark Peden, Deputy Atty. Gen., Indianapolis, for appellee.

SULLIVAN, Judge.

Plaintiff-appellant Marhoefer Packing Company, Inc. (Marhoefer) appeals from a judgment of dismissal pursuant to Rule TR. 12(B) (6). The litigation concerns the application of the Indiana Gross Income Tax Act, IC 1971, 6-2-1-1, Ind. Ann. Stat. § 64-2601 et seq. (Burns 1972 Supp.).1

Marhoefer is an Indiana corporation engaged in the sale of stocks of groceries to retail food establishments. The amount of taxes...

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