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PARK 100 v. INDIANA DEPT. OF STATE REVENUE

No. 1-578A133.

388 N.E.2d 293 (1979)

PARK 100 Development Co., Plaintiff-Appellant, v. INDIANA DEPT. OF STATE REVENUE, Defendant-Appellee.

Court of Appeals of Indiana, First District.

Rehearing Denied May 15, 1979.

Attorney(s) appearing for the Case

William M. Evans, Robert P. Kassing, Indianapolis, for plaintiff-appellant; Bose & Evans, Indianapolis, William H. Wehrle, Martinsville, of counsel.

Theodore L. Sendak, Atty. Gen., Rollin E. Thompson, Asst. Atty. Gen., Indianapolis, for defendant-appellee.

ROBERTSON, Judge.

Plaintiff-appellant Park 100 Development Company (Park 100) is a partnership engaged in the development and management of an industrial park. It has three partners: John Rosebrough, an individual; Duke Development Company, a partnership; and, Waldemar-Gary Development Company (Waldemar), a partnership. None of these three partners is a corporation; however, Waldemar is comprised of two partners and both are corporations.

Pursuant to Ind....

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