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  5. 826 N.E.2d 166 (2005)
 

DAVID R. WEBB CO. v. IND. DEPT. OF STATE REV.

No. 49T10-0310-TA-50.

826 N.E.2d 166 (2005)

DAVID R. WEBB COMPANY, INC., Petitioner, v. INDIANA DEPARTMENT OF STATE REVENUE, Respondent.

Tax Court of Indiana.

April 25, 2005.

Attorney(s) appearing for the Case

Larry J. Stroble, Randal J. Kaltenmark, Barnes & Thornburg LLP, Indianapolis, IN, Attorneys for Petitioner.

Steve Carter, Attorney General of Indiana, Andrew W. Swain, Special Counsel, Amber Merlau St.Amour, Deputy Attorney General, Indianapolis, IN, Attorneys for Respondent.

ORDER ON PARTIES' CROSS-MOTIONS FOR SUMMARY JUDGMENT

FISHER, J.

The David R. Webb Company, Inc. (Webb) appeals the Indiana Department of State Revenue's (Department) final determination assessing it with additional gross income tax liability for the years ending December 31, 1995, December 31, 1996, and December 31, 1997 (the years at issue). The matter, currently before the Court on the parties' cross-motions...

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