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INDIANA DEPT. OF STATE REVENUE v. HOOSIER METAL

No. 2-477 A 130.

386 N.E.2d 963 (1979)

INDIANA DEPARTMENT OF STATE REVENUE, Gross Income Tax Division of the State of Indiana, Appellant (Defendant below), v. HOOSIER METAL Fabricators, Inc., an Indiana Corporation, Appellee (Plaintiff below).

Court of Appeals of Indiana, Second District.

March 15, 1979.

Attorney(s) appearing for the Case

Theodore L. Sendak, Atty. Gen., Daniel Lee Pflumm, Deputy Atty. Gen., Indianapolis, for appellant.

Michael J. Kiley, Thomas R. Hunt, Kiley, Osborn, Kiley, Harper & Rogers, Marion, for appellee.

OPINION ON REHEARING

BUCHANAN, Chief Judge.

Defendant-appellant, Indiana Department of State Revenue, having filed its petition for rehearing and the Court having examined its opinion published at 379 N.E.2d 551, the Court hereby vacates and withdraws its previous opinion, and substitutes the following opinion in its stead. With this substituted opinion, the petition for rehearing is granted.

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