INDIANA DEPT. OF STATE REV. v. INDIANA HARBOR

No. 3-283A43.

460 N.E.2d 170 (1984)

INDIANA DEPARTMENT OF STATE REVENUE, Gross Income Tax Division, Defendant-Appellant, v. INDIANA HARBOR Belt Railroad Company, Plaintiff-Appellee.

Court of Appeals of Indiana, Third District.

February 27, 1984.


Attorney(s) appearing for the Case

Linley E. Pearson, Atty. Gen. of Ind., Dan S. LaRue, Deputy Atty. Gen., Indianapolis, for defendant-appellant.

Harold Abrahamson, Kenneth D. Reed, Abrahamson, Reed & Tanasijevich, Hammond, for plaintiff-appellee.


GARRARD, Judge.

Defendant-Appellant Indiana Department of State Revenue, Gross Income Tax Division (the Department) appeals from the trial court's grant of summary judgment in favor of the plaintiff-appellee Indiana Harbor Belt Railroad Company (the Railroad). The judgment provided for a refund of certain sales and use taxes assessed by the Department and paid under protest by the Railroad for the tax years 1973, 1974 and 1975.

The Railroad is a public carrier...

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