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IND. STATE DEPT. OF REV. v. VALLEY FIN. SERV.

No. 3-1281A335.

435 N.E.2d 68 (1982)

INDIANA STATE DEPARTMENT OF REVENUE, Income Tax Division, Appellant (Defendant below), v. VALLEY FINANCIAL SERVICES, Inc., Appellee (Plaintiff below).

Court of Appeals of Indiana, Third District.

Rehearing Denied June 18, 1982.

Transfer Denied September 3, 1982.

Attorney(s) appearing for the Case

Linley E. Pearson, Atty. Gen., Alembert W. Brayton, Ted J. Holaday, Deputy Attys. Gen., Indianapolis, for appellant.

Glenn L. Duncan, Thorne, Grodnik & Ransel, Elkhart, for appellee.

HOFFMAN, Presiding Judge.

The Indiana State Department of Revenue appeals from a judgment in favor of Valley Financial Services, Inc., on Valley's claim for a refund of intangible taxes. The dispositive issues concern the trial court's interpretation of various transactions between Valley Financial Services, Inc. and Valley Bank and Trust Company.

The Department served Valley a notice of tax due in the amount of $35,228.93. Valley paid the tax and then filed...

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