Western Adjustment & Inspection Co. v. Gross Income Tax Division

This case is here on transfer by reason of four Judges of the Appellate Court failing to concur in the result, under Acts 1901, ch. 247, §15, p. 565, being §4-209, Burns’ 1946 Replacement. This case was brought by the appellant, as a taxpayer, under Acts 1947, ch. 370, §3, p. 1471, being §64-2614, Burns’ 1951 Replacement, for the purpose of recovering gross income taxes and interest paid for the years 1939 through 1950. Judgment was rendered for the Gross Income Tax Division in the court below. Appellant’s claimed error is solely that the decision of the trial court is contrary to law. The…