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MIDDLETON MOTORS v. IND. DEPT. OF STATE, ETC.

No. 1-277A27.

366 N.E.2d 226 (1977)

MIDDLETON MOTORS, Inc., Appellant (Plaintiff below), v. INDIANA DEPARTMENT OF STATE REVENUE, Gross Income Tax Division, Appellee (Defendant below).

Court of Appeals of Indiana, First District.

Rehearing Denied October 6, 1977.

Attorney(s) appearing for the Case

James W. Pendland, Bedford, Tucker & Tucker, James C. Tucker, Paoli, for appellant.

Theodore L. Sendak, Atty. Gen., Jack R. O'Neill, Deputy Atty. Gen., Indianapolis, for appellee.

LYBROOK, Judge.

Middleton Motors, Inc., (Middleton) plaintiff-appellant, brings this appeal following the granting of the Indiana Department of State Revenue's (State) Motion to Dismiss.

The facts, when taken from the viewpoint most favorable to the appellant, indicate that Middleton was audited by the State and assessed approximately $9,000 in back taxes. Middleton made arrangements to pay the assessment in three...

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