Indiana Department of State Revenue v. Sohio Petroleum Co.

Case Summary

Lowdermilk, J.

— Defendant-appellant Indiana Department of Revenue (Department) notified the predecessors in interest of plaintiff-appellee Sohio Petroleum Company (Sohio), a Delaware corporation, of a proposed assessment of unpaid gross income tax, penalties, and interest for the calendar years 1970 and 1971. The assessment was paid after the Department denied a protest of the assessment. Following the Department’s denial of a claim for a refund, the predecessors of Sohio initiated this action against the Department to recover alleged overpayments of gross income tax, penalties…