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INDIANA DEPT. OF STATE REVENUE v. GENERAL FOODS CORP.

No. 2-1180A388.

427 N.E.2d 665 (1981)

INDIANA DEPARTMENT OF STATE REVENUE, Appellant (Defendant below), v. GENERAL FOODS CORPORATION, Appellee (Plaintiff below).

Court of Appeals of Indiana, Second District.

Publication Ordered October 14, 1981.

Attorney(s) appearing for the Case

Linley E. Pearson, Atty. Gen., Ted J. Holaday, Deputy Atty. Gen., Indianapolis, for appellant.

Leonard J. Betley, Barton T. Sprunger, Indianapolis, for appellee General Foods Corp.

Ice, Miller, Donadio & Ryan, Indianapolis, for appellee.

BUCHANAN, Chief Judge.

CASE SUMMARY

Appellant-defendant Indiana Department of State Revenue (Department) appeals from a trial court judgment that the Department wrongfully collected gross income tax on out-of-state shipments to Indiana customers of plaintiff-appellee General Foods Corporation (GFC).

We affirm.

FACTS

The following facts as specifically determined by the trial court under Ind.Rules of Procedure, Trial Rule 52(A),...

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