Indiana Department of State Revenue v. Caylor-Nickel Clinic, P.C.

DICKSON, Justice.

Appellant Indiana Department of State Revenue (Department) appeals from a summary judgment granted by the Indiana Tax Court in favor of appellee Caylor-Nickel Clinic, P.C. Caylor-Nickel Clinic v. Dep't of State Revenue (1991), Ind. Tax, 569 N.E.2d 765. We affirm.

In its appeal to this Court, the Depart ment reasserts two arguments: 1) that the timely filing of Form IT-208C is a condition precedent to claiming the small business corporation gross income tax exemption under Ind.Code § 6-2.1-3-24.5; and 2) that the Indiana Special Corporation Income Tax Return, Form IT-208C, is…