Indiana Court of Appeals October 28, 1980, No. 3-876-A-193 (Indiana Department of State Revenue v. Lyall Electric, Inc.)

GARRARD, Presiding Judge.

The Gross Income Tax Division of the State Department of Revenue appeals from the decision of the trial court that Lyall Electric, Inc. was entitled to a refund for tax it paid on receipts which should not have been included as income in its return.

Lyall is the successor to a parent corporation of a group of affiliated corporations.