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DEPT. OF REVENUE v. MUMMA BROS. DRILLING CO.

No. 1-1276A252.

364 N.E.2d 167 (1977)

DEPARTMENT OF REVENUE, State of Indiana, Appellant (Defendant below), v. MUMMA BROTHERS DRILLING COMPANY, a Partnership, and Mumma Drilling, Inc., an Indiana Corporation, Appellee (Plaintiff below).

Court of Appeals of Indiana, First District.

July 5, 1977.

Attorney(s) appearing for the Case

Theodore L. Sendak, Atty. Gen., David T. O'Malia, Deputy Atty. Gen., Indianapolis, for appellant.

William W. Gooden, Mount Vernon, Richard C. Rusk, Washington, for appellee.

LOWDERMILK, J.

STATEMENT OF THE CASE

Defendant-appellant Department of Revenue, State of Indiana (State) appeals from the trial court's granting of plaintiff-appellee Mumma Drilling Corporation's (Mumma) motion for summary judgment.

FACTS

Mumma is a corporation which drills wells and installs pumps and plumbing for individuals and businesses in order to provide water for livestock and human consumption. Mumma also repairs and replaces equipment...

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