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IND. DEPT. OF REV. v. AMERICAN UNDERWRITERS

No. 2-680A191A.

429 N.E.2d 306 (1981)

INDIANA DEPARTMENT OF REVENUE, Defendant-Appellant, v. AMERICAN UNDERWRITERS, Inc., Plaintiff-Appellee.

Court of Appeals of Indiana, First District.

Rehearings Denied February 23, 1982.

Attorney(s) appearing for the Case

Linley E. Pearson, Atty. Gen., Ted J. Holaday, Russell T. Clarke, Jr., Deputy Attys. Gen., Indianapolis, for defendant-appellant.

Robert E. Johnson, Paul F. Lindemann, Krieg, Devault Alexander & Capehart, Indianapolis, for plaintiff-appellee.

Rehearings Denied February 23, 1982. See 431 N.E.2d 528.

NEAL, Presiding Judge.

STATEMENT OF THE CASE

Defendant-appellant Indiana Department of Revenue (Department) appeals a judgment upon a bench trial entered in the Marion Circuit Court in favor of plaintiff-appellee American Underwriters, Inc. (A-U) on its complaint for refund of $330,976.56, which amount represents an overpayment of Indiana corporation income...

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