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PARK 100 DEV. v. INDIANA DEPT. OF STATE REV.

No. 1281S360.

429 N.E.2d 220 (1981)

PARK 100 DEVELOPMENT COMPANY, Appellant (Plaintiff below), v. INDIANA DEPARTMENT OF STATE REVENUE, Appellee (Defendant below).

Supreme Court of Indiana.

December 21, 1981.

Attorney(s) appearing for the Case

William M. Evans and Robert P. Kassing, Bose & Evans, Indianapolis, William Wehrle, Martinsville, for appellant.

Linley E. Pearson, Atty. Gen., Rollin E. Thompson, Asst. Atty. Gen., Indianapolis, for appellee.

HUNTER, Justice.

This cause is before us upon the petition to transfer of defendant-appellee, the Indiana Department of State Revenue (Department). The Court of Appeals, First District, reversed a lower court judgment which had affirmed an assessment of a corporation tax liability against Park 100. Park 100 Development Co. v. Indiana Department of State Revenue, (1979) Ind. App., 388 N.E.2d 293. We now grant transfer and...

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