[Download] "Charles M. Ellis v. Hubbell Metals" by Court of Appeals of Indiana " eBook PDF Kindle ePub Free

May 14, 2021

eBook details

Title: Charles M. Ellis v. Hubbell Metals
Author : Court of Appeals of Indiana
Release Date : January 23, 1977
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 65 KB

Description

The Indiana Department of State Revenue (Department) appeals an adverse decision in the trial court on the claim of Harrison Steel Casting Co. (Taxpayer) for a refund of taxes paid. The action concerned an audit conducted in 1977 for the tax years 1973, 1974 and 1975. The auditor found that the Taxpayer had erroneously excluded certain items in its sales and use tax and the Department made an assessment. The Taxpayer paid the assessment and filed a lawsuit for a refund. The trial court granted the refund in part and refused to assess a 10% penalty for failure to timely pay the taxes.