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JEFFERSON SMURFIT v. DEPT. OF STATE REV.

No. 49T10-9504-TA-00031.

681 N.E.2d 806 (1997)

JEFFERSON SMURFIT CORPORATION, Petitioner, v. INDIANA DEPARTMENT OF STATE REVENUE, Respondent.

Tax Court of Indiana.

June 20, 1997.

Attorney(s) appearing for the Case

B. Keith Shake, Henderson, Daily, Withrow & DeVoe, Indianapolis, for petitioner.

Jeffrey A. Modisett, Attorney General, Joel Schiff, Deputy Attorney General, Indianapolis, for respondent.

FISHER, Judge.

Jefferson Smurfit Corporation (Smurfit) filed a motion for summary judgment seeking a refund of corporate gross income taxes paid to the Indiana Department of Revenue for the years 1984 through 1986. The Department does not dispute the lack of any genuine issue of fact, only Smurfit's legal conclusions. The Department maintains that a plain reading of the IND.CODE ANN. § 6-2.1-2-1(c)(1)(D) (West 1989) excludes part of Smurfit's activities from...

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