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INDIANA, ETC. v. BEEMER ENTERPRISES, INC.

No. 3-678A149.

386 N.E.2d 187 (1979)

INDIANA DEPARTMENT OF STATE REVENUE, Gross Income Tax Division of the State of Indiana, Donald H. Clark, Commissioner, Appellants (Defendants below), v. BEEMER ENTERPRISES, INC., an Indiana Corporation, Appellee (Plaintiff below).

Court of Appeals of Indiana, Third District.

February 26, 1979.

Attorney(s) appearing for the Case

Theo. L. Sendak, Atty. Gen., Victoria R. Van Duren, Deputy Atty. Gen., Indianapolis, for appellants.

Michael J. Kiley, Thomas R. Hunt, Kiley, Osborn, Kiley, Harker & Rogers, Marion, for appellee.

STATON, Judge.

Beemer Enterprises, Inc. brought the action below to recover taxes, interest and penalty charges paid under protest after the Indiana Department of Revenue assessed tax deficiencies against commissions received by Beemer during the years 1964 through 1972. The trial court determined that Beemer was entitled to a refund for taxes paid on the commissions generated by sales made in Illinois and Michigan. Finding no error, we affirm.

Beemer Enterprises...

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