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INDIANA AERONAUTICS COM'N v. AMBASSADAIR, INC.

No. 1276S429.

368 N.E.2d 1340 (1977)

INDIANA AERONAUTICS COMMISSION, Appellant, v. AMBASSADAIR, INC., and Four Winds, Inc., Appellees.

Supreme Court of Indiana.

Rehearing Denied December 22, 1977.

Attorney(s) appearing for the Case

Theodore L. Sendak, Atty. Gen., William E. Daily, Asst. Atty. Gen., Indianapolis, for appellant.

Edgar H. Lamb, James P. Quinn, Indianapolis, for appellees.

DeBRULER, Justice.

Four Winds, Inc. and Ambassadair, Inc., appellees, two air travel clubs, sought declaratory and injunctive relief against payment of the tax upon their aircraft provided for by the Indiana Aircraft Excise Tax Act of 1975. Ind. Code §§ 6-6-6.5-1 through 22 (Burns 1976 Supp.). The trial court granted judgment for these taxpayers and the Indiana Aeronautics Commission appealed.

We deal in this appeal with the protection which may...

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