Department of Treasury v. Crowder

—Pursuant to Section 12 of Chapter 50 of the Acts of the General Assembly of 1933, Sec. 64-2612 Bums’ Ind. St. 1933, §15992 Baldwin’s Ind. St. 1934, the appellee filed this action against the appellant to recover the sum of $331.55 paid as gross income tax upon the receipt of $33,155 as the appellee’s distributive share of the corporate assets of the Crowder-Cooper Shoe Company, upon voluntary liquidation of the corporation.

Facts are alleged showing a compliance with the section of the statute which entitled appellee to maintain this action. Appellant’s demurrer to the complaint was…