Indiana Department of State Revenue v. Continental Steel Corp.

BUCHANAN, Chief Judge.

CASE SUMMARY

Defendant-appellant, Indiana Department of State Revenue (the State), appeals from a judgment ordering a refund of Indiana adjusted gross income tax to Continental Steel Corporation (Continental), claiming Continental’s activities outside the State of Indiana during 1965 and 1966 amounted to nothing more than solicitation and therefore all of Continental’s sales were sales within the state (Indiana).

We affirm.

FACTS

The evidence most favorable to the judgment reveals:

Continental is an Indiana corporation with its home office and manufacturing facilities located…