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ASSOC. MILK PROD., INC. v. DEPT. OF STATE REV.

No. 34T05-8610-TA-00024.

512 N.E.2d 917 (1987)

ASSOCIATED MILK PRODUCERS, Inc., Petitioner, v. INDIANA DEPARTMENT OF STATE REVENUE, Respondent.

Tax Court of Indiana.

August 5, 1987.

Attorney(s) appearing for the Case

Jerry Angel, Lacey, O'Mahoney Mahoney, Angel Jessup & Hilligoss, Kokomo, George M. St. Peter, John A. St. Peter, St. Peter Law Offices, Fond Du Lac, Wis., for petitioner.

Linley E. Pearson, Atty. Gen. by Marilyn S. Meighen, Deputy Atty. Gen., Indianapolis, for respondent.

FISHER, Judge.

STATEMENT OF THE CASE

This is an appeal from the final determination of the Indiana Department of State Revenue (Department), wherein the Department assessed gross income tax against Associated Milk Producers, Inc. (taxpayer) for the years 1979, 1980, and 1981 in the sum of $99,452.99. The taxpayer duly filed a claim for refund and same was denied by the Department. This lawsuit followed.

The Court finds the following to be the facts...

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