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HORIZON BANCORP v. DEPT. OF STATE REVENUE

No. 49T10-9108-TA-00042.

626 N.E.2d 603 (1993)

HORIZON BANCORP and First Citizens Bank, N.A., Petitioners, v. INDIANA DEPARTMENT OF STATE REVENUE, Respondent.

Tax Court of Indiana.

December 20, 1993.

Attorney(s) appearing for the Case

Paul F. Lindemann, Jeffery S. Dorman and Garry R. Stamm, Krieg DeVault Alexander & Capehart, Indianapolis, for petitioners.

Pamela Carter, Atty. Gen., David A. Arthur and Jane E. Griffin, Deputy Attys. Gen., Indianapolis, for respondent.

FISHER, Judge.

The Petitioners, Horizon Bancorp, a bank holding corporation, and its subsidiary bank, First Citizens Bank, N.A., appeal the final determination of the Respondent, the Indiana Department of State Revenue (the Department), denying in part Horizon's claim for refund of excess bank tax credits. The matter is before the court on the parties' cross motions for summary judgment.

ISSUES I. Whether a taxpayer must carry over excess...

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