State Board Tax Commissioners v. International Business College, Inc.

This cause was brought by plaintiff-appellee, International Business College, Inc. (hereinfater referred to as International), in the Allen Superior Court to reverse a determination by the State Board of Tax Commissioners which denied appellee any exemption from real and personal property taxes for 1964. The trial court reversed and ordered the board to grant the exemption. Appellants assign as error the overruling of their motion for new trial, which motion, in substance, asserts that the findings and conclusions and the decision of the court are not sustained by sufficient evidence, and are…