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UNIVERSAL GROUP LTD. v. DEPT. OF STATE REV.

No. 49T10-9108-TA-00039.

609 N.E.2d 48 (1993)

UNIVERSAL GROUP Limited; Universal Flavors International, Inc.; Universal Flavor Corporation; Universal Flavors of Indiana, Inc.; Universal Flavors of New Jersey, Inc.; Hurty-Peck & Company; Blanke Baer/Bowey Krimko Corporation; and Cock'n Bull, Ltd., Petitioners, v. INDIANA DEPARTMENT OF STATE REVENUE, Respondent.

Tax Court of Indiana.

March 1, 1993.

Attorney(s) appearing for the Case

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

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

FISHER, Judge.

The Petitioners, Universal Group Limited, Universal Flavors International, Inc., Universal Flavor Corporation, Universal Flavors of Indiana, Inc., Universal Flavors of New Jersey, Inc., Hurty-Peck & Company, Blanke Baer/Bowey Krimko Corporation, and Cock'n Bull, Ltd. (collectively referred to as the affiliated corporations)1 seek the refund of gross income tax,2 interest, and refund interest...

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