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IND. DEPT. OF STATE REV. v. J.C. PENNEY CO.

No. 2-378A109.

412 N.E.2d 1246 (1980)

INDIANA DEPARTMENT OF STATE REVENUE, Appellant (Defendant), v. J.C. PENNEY COMPANY, Inc., Appellee (Plaintiff).

Court of Appeals of Indiana, Second District.

Rehearing Denied January 14, 1981.

Attorney(s) appearing for the Case

Theodore L. Sendak, Atty. Gen., Charles D. Rodgers, Deputy Atty. Gen., Indianapolis, for appellant.

Lester M. Ponder, Michael R. Fruehwald, Barnes, Hickam, Pantzer & Boyd, Indianapolis, Robert S. Gorin, Michael Pearl, New York City, for appellee.

SULLIVAN, Judge.

J.C. Penney, Inc., (Penney) is a Delaware corporation with its principal place of business in New York. The Indiana State Department of Revenue (Department) assessed gross income taxes against Penney for receipts from direct mail catalog sales and service charges on credit sales. Penney sought a refund for taxes for the taxable period from January 31, 1968 through January 31, 1972. The trial court allowed the refund and the Department appeals.

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