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  5. 644 N.E.2d 960 (1994)
 

IN. WASTE SYS. v. DEPT. OF STATE REV.

No. 49T10-9201-TA-00004.

644 N.E.2d 960 (1994)

INDIANA WASTE SYSTEMS OF INDIANA, Inc., D/B/a Waste Management of Indianapolis, Petitioner, v. INDIANA DEPARTMENT OF STATE REVENUE, Respondent.

Tax Court of Indiana.

December 19, 1994.

Attorney(s) appearing for the Case

James E. Freeman, Jr., John W. Longnaker, III, Sansberry Dickmann Freeman & Builta, Anderson, for petitioner.

Pamela Carter, Atty. Gen., Joel Schiff, Deputy Atty. Gen., Indianapolis, for respondent.

FISHER, Judge.

The Petitioner, Indiana Waste Systems of Indiana, Inc., d/b/a Waste Management of Indianapolis (Waste Management), brought this appeal after the Respondent, the Indiana Department of State Revenue (the Department) failed to act on Waste Management's claim for refund.1 The matter is now before the court on Waste Management's second motion for summary judgment under Ind.Trial Rule 56.

BACKGROUND

Waste...

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