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NEW HOPE DOCK CORP. v. STATE, DEPT. OF REVENUE

No. 74T05-8611-TA-00049.

512 N.E.2d 899 (1987)

NEW HOPE DOCK CORPORATION, Petitioner, v. STATE OF INDIANA, Department of Revenue, Respondent.

Tax Court of Indiana.

April 13, 1987.

Attorney(s) appearing for the Case

Clarence E. Price, Dale, for petitioner.

Linley E. Pearson, Atty. Gen. by Ted J. Holaday, Deputy Atty. Gen., Indianapolis, for respondent.

STATEMENT OF THE CASE

FISHER, Judge.

The issue presented by the Motion to Dismiss filed by Respondent is whether under IND. CODE 6-8.1-9-1(c) (1986 Supp.)1 notice of an administrative decision mailed to the taxpayer's attorney at law and the person designated on a document as described below is sufficient to activate the ninety day statutory period within which an appeal to the Tax...

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