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WEST PUB. CO. v. INDIANA DEPT. OF REVENUE

No. 49T05-8704-TA-00018.

524 N.E.2d 1329 (1988)

WEST PUBLISHING COMPANY, Petitioner, v. The INDIANA Department of Revenue, Respondent.

Tax Court of Indiana.

May 17, 1988.

Attorney(s) appearing for the Case

Robert E. Johnson, Marc A. Hetzner, Krieg, DeVault, Alexander & Capehart, Indianapolis, for petitioner.

Linley E. Pearson, Atty. Gen. by Joel Schiff, Deputy Atty. Gen., Indianapolis, for respondent.

MILLER, Special Judge (Presiding Judge, Fourth District, Court of Appeals of Indiana).

West Publishing Company petitions for the refund of Indiana Gross Income Tax and Adjusted Gross Income Tax assessed on Indiana sales for the years 1971-1980. This court finds the Department of Revenue improperly assessed Adjusted Gross Income Tax for the period and, consequently, orders a refund of the Adjusted Gross Income Tax.

FACTS

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