Indiana Tax Court September 29, 1995, No. 49T10-9405-TA-00152 (Associated Insurance Companies, Inc. v. Indiana Department of State Revenue)

FISHER, Judge.

Associated Insurance Companies, Inc. (AIC]) and several of its subsidiaries appeal the final determination of the Indiana Department of State Revenue (the Department) partially denying the application of the Indiana Comprehensive Health Insurance Association (ICHIA) tax credit against their consolidated gross income tax liability.