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IND. DEPT. OF REV. v. GLENDALE-GLENBROOK ASSOC.

No. 1-280A39.

404 N.E.2d 1178 (1980)

INDIANA DEPARTMENT OF REVENUE, Indiana Gross Income Tax Division, Appellant (Defendant below), v. GLENDALE-GLENBROOK ASSOCIATES, a Partnership, Appellee (Plaintiff below).

Court of Appeals of Indiana, First District.

Rehearing Denied July 3, 1980.

Attorney(s) appearing for the Case

Theo. L. Sendak, Atty. Gen., Cindy A. Ellis, Deputy Atty. Gen., Indianapolis, for appellant.

H. William Irwin, Fred W. Garver, Stewart, Irwin, Gilliom, Fuller & Meyer, Indianapolis, John E. Hurt, McNutt, Hurt & Blue, Martinsville, for appellee.

ROBERTSON, Presiding Judge.

This is an appeal from the granting of a refund for gross income taxes alleged to be unlawfully collected. The plaintiff-appellee, Glendale-Glenbrook Associates (taxpayer), a partnership of individuals with one corporate partner, Northwestern Mutual Life Insurance Co. (Northwestern), was formed in 1968 for the purpose of developing, owning and leasing shopping center complexes. Ind. Code 6-3...

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