STATON, Judge.
Waterfield Mortgage Company, Inc. (Waterfield) filed a complaint seeking a refund of certain gross income taxes it had paid. The trial court concluded that Waterfield was entitled to the refund and entered judgment accordingly. The State appeals.
We affirm.
I.
Waterfield is engaged in the mortgage banking business. It originates loans with the intention of selling them to permanent investors. The funds for such loans are initially...
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