Department of Treasury v. Muessel

This is an action to recover certain Gross Income Tax paid by the appellees during the year 1933, the action being authorized by § 12, Indiana Gross Income Tax Act of 1933. Acts of 1933, ch. 50, p. 388, § 64-2601, Burns’ 1933, § 15981, Baldwin’s 1934. From a judgment for the appellees the appellant is prosecuting this appeal, assigning as error the overruling of the motion for a new trial, which specified the grounds that the decision of the court was not sustained by sufficient evidence and was contrary to law.

The undisputed facts disclose that in 1931 MuesselVassar, Inc., was organized…