GREENSBURG MOTEL v. DEPT. OF STATE REVENUE

No. 49T10-9203-TA-00007.

629 N.E.2d 1302 (1994)

GREENSBURG MOTEL Associates, L.P., d/b/a Lees Inn — Greensburg and Merrillville Motel Associates, L.P., d/b/a Lees Inn — Merrillville, Petitioners, v. Indiana Department of State Revenue and Kenneth L. Miller, in His Capacity As Commissioner of the Indiana Department of State Revenue, Respondents.

Tax Court of Indiana.

March 4, 1994.


Attorney(s) appearing for the Case

Stephen H. Paul, Janet M. Charles, Baker & Daniels, Indianapolis, for petitioners.

Pamela Carter, Atty. Gen., Marilyn S. Meighen, Deputy Atty. Gen., Indianapolis, for respondents.


FISHER, Judge.

The Petitioners, Greensburg Motel Associates, L.P., d/b/a Lees Inn-Greensburg and Merrillville Motel Associates, L.P., d/b/a Lees Inn-Merrillville (collectively "Lees Inns"), appeal the final determination of the Respondent, the Indiana Department of State Revenue (the Department). The Department denied Lees Inns' claims for refund of gross retail tax (sales tax) for 1985 through April of 1991.

ISSUES I. Whether Lees Inns'...

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