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STATE BD. OF TAX COM'RS v. CARRIER CORP.

No. 877S550.

368 N.E.2d 1153 (1977)

STATE Board of Tax Commissioners of the State of Indiana, Carleton L. Phillipi, Taylor I. Morris, Jr., Durwood S. Strang, Members of the State Board of Tax Commissioners of the State of Indiana, Appellants, v. CARRIER CORPORATION, Appellee.

Supreme Court of Indiana.

November 1, 1977.

Attorney(s) appearing for the Case

Theodore L. Sendak, Atty. Gen., Henry O. Sitler, Deputy Atty. Gen., Indianapolis, for appellants.

Douglass R. Shortridge, Robert T. Wildman, Shortridge & Wildman, Indianapolis, for appellee.

ON PETITION FOR REHEARING

PIVARNIK, Justice.

The major argument in the state's petition for rehearing is that our decision in this case, State Bd. of Tax Com'rs of State of Ind. v. Carrier Corp., (1977) Ind., 365 N.E.2d 1385, puts an interpretation on the applicable statutes which violates Article X, § 1 of the Indiana Constitution. This section was not argued by the state, either orally or in a brief before...

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