Indiana Department of Revenue v. Western Union Telegraph Co.

NEAL, Judge.

STATEMENT OF THE CASE

Defendant-Appellant, Indiana Department of Revenue (the Department), appeals a judgment rendered by the Shelby Circuit Court in favor of plaintiff-appellee, Western Union Telegraph Company (Western Union). The judgment resulted from Western Union’s suit seeking refund of gross income taxes paid for the years 1974 through 1981, and of retail taxes paid for the years 1975 through 1981. This appeal concerns the applicability of the interstate commerce exemption to certain aspects of Western Union’s operation.

We reverse and remand in part, and affirm in part.

STATEM…