Department of Treasury v. Fairmount Glass Works, Inc.

Draper, J. —

The appellee brought this action against the appellant to recover certain taxes previously paid under the Indiana Gross Income Tax Act (Acts 1933, ch. 50; Acts 1937, ch. 117), the tax periods involved being those from May 1, 1933 through December 31, 1939. Judgment below was for the appellee. The appellant assign's as error the overruling of its motion for new trial which asserts that the decision of the court is not sustained by sufficient evidence and is contrary to law.

The evidence is by way of an agreed stipulation of facts, Paragraph 3 of which reads as follows:

“Plaintiff’s…