LUBRICANT CONSULTANTS, INC. v. DEPT. OF REVENUE

No. 49T10-9209-TA-00077.

621 N.E.2d 677 (1993)

LUBRICANT CONSULTANTS, Inc., Petitioner, v. INDIANA DEPARTMENT OF STATE REVENUE, Respondent.

Tax Court of Indiana.

September 21, 1993.


Attorney(s) appearing for the Case

Barton T. Sprunger, Mark J. Richards, Ice Miller Donadio & Ryan, Indianapolis, for petitioner.

Pamela Carter, Atty. Gen., David A. Arthur, Deputy Atty. Gen., Indianapolis, for respondent.


FISHER, Judge.

The Petitioner, Lubricant Consultants, Inc. (Lubricant), appeals the final determination of the Respondent, Indiana Department of State Revenue (the Department), denying Lubricant's status as a small business corporation for fiscal years 1985, 1986, and 1987. Lubricant seeks a refund of $39,712 plus interest.

FACTS

Lubricant, a New Jersey corporation, is a consulting firm involved...

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