Indiana Tax Court February 17, 1992, 49T10-9103-TA-00012 (F.A. Wilhelm Construction Co. v. Indiana Department of State Revenue)

FISHER, Judge.

F.A. Wilhelm Construction Co, Inc. (Wilhelm) appeals the denial of its claim for refund of Indiana adjusted gross income tax and Indiana supplemental net income tax assessed by the Indiana Department of State Revenue (the Department) and paid together with interest in the amount of $97,957.73 for the calendar year 1987.