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SMILEY v. STATE, DEPT. OF REVENUE

No. 2-780A239.

416 N.E.2d 855 (1981)

Paul A. SMILEY and Mary A. Smiley, Appellants (Plaintiffs below) v. STATE of Indiana, Department of Revenue, Appellee (Defendant below).

Court of Appeals of Indiana, Second District.

Rehearing Denied April 10, 1981.

Attorney(s) appearing for the Case

Edward B. Hopper, II, Hopper & Opperman, Indianapolis, for appellants (plaintiffs below).

Linley E. Pearson, Atty. Gen., Alembert W. Brayton, Deputy Atty. Gen., Indianapolis, for appellee (defendant below).

SHIELDS, Judge.

Appellants Paul and Mary Smiley appeal the judgment in favor of the State of Indiana, Department of Revenue (Department) which denied their claim for a refund of tax paid.

Paul Smiley was the president, a member of the board of directors, and a stockholder of Truss Span, Inc., an Indiana corporation. For periods ending December 1972, March 1973, and April 1973, Truss Span, Inc. owed withholding taxes to the Department. Paul Smiley signed and...

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