(Download) "Gross Income Tax Division v. National Bank" by Supreme Court Of Indiana # eBook PDF Kindle ePub Free
eBook details
- Title: Gross Income Tax Division v. National Bank
- Author : Supreme Court Of Indiana
- Release Date : January 02, 1948
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 62 KB
Description
The appellees are either trustees of or the beneficiary under trusts created by the terms of the wills of Robert P. Milton and Clara I. Milton, both deceased. The Gross Income Tax Division claimed certain amounts of tax due on transactions by the executors and trustees. Reports were filed and the tax was paid and then a claim for refund was filed with the division. The allowance of the refund was refused and an action was commenced to recover the amount claimed with interest from the time of payment. The action was filed in Superior Court No. 1 of St. Joseph County, and one paragraph of the complaint requested instructions from the court in an effort to have the court enter a declaratory judgment relieving the trustees from the necessity of filing reports with or paying a tax to the Gross Income Tax Division. To this paragraph of complaint asking for instructions, a demurrer was filed and on May 22, 1946, the demurrer was sustained. The appellees then refused to plead further and judgment was entered on this paragraph of complaint to the effect that plaintiffs take nothing and that defendant recover its costs.