Park 100 Development Company v. Indiana

HUNTER, J. This cause is before us upon the petition to transfer of defendant-appellee, the Indiana Department of Steve Revenue (Department). The Court of Appeals, First District, reversed a lower court judgment which had affirmed an assessment of a corporation tax liability against Park 100. Park 100 Development Co. v. Indiana Department of State Revenue, (1979) Ind. App. , 388 N.E.2d 293. We now grant transfer and vacate the opinion of the Court of Appeals. The judgment of the trial court is affirmed.