Armstrong Rubber Co.

An August 1, 1975 the court issued the following order:

Before CoweN, Chief Judge, Davis and Nichols, Judges.

“This case comes before the court on defendant’s motion for partial summary judgment and plaintiff’s opposition thereto. Defendant’s motion seeks dismissal of that portion of plaintiff’s petition which seeks a refund of income taxes on the ground that the taxpayer is entitled to an investment credit on certain of its assets. Defendant’s motion is based on the ground that the assets on which the credit is claimed were not included in a timely claim for refund. Upon consideration of the…