CLARK v. LEE

No. 779S201, 379S76.

406 N.E.2d 646 (1980)

Donald H. CLARK, Commissioner, Indiana Department of State Revenue, Theodore L. Sendak, Attorney General of the State of Indiana, Robert L. Real, Mayor, City of New Albany, State of Indiana, City Council of New Albany, State of Indiana, Appellants, v. R. Truett LEE and Lynda L. Lee, Appellees. Donald H. Clark, Commissioner, Indiana Department of State Revenue, Theodore L. Sendak, Attorney General of the State of Indiana, and State of Indiana, Appellants, v. Michael L. Harris, Thomas Frazier, III, Hugo J. Bobzien, Jr., Robert W. Greene, III, J. Robert Hard, John F. McKay, D. Ray Miller, James E. Nivin, and Jack D. Wofford, Individually and As Representatives for and On Behalf of All Other Taxpayers Similarly Situated, Appellees.

Supreme Court of Indiana.

June 30, 1980.


Attorney(s) appearing for the Case

Theodore L. Sendak, Atty. Gen., Alembert W. Brayton, Gregory Alan Clark, Deputy Attys. Gen., Indianapolis, for appellants.

Robert P. Ross, John K. Gordinier, Louisville, Ky., Charles W. Hoodenpyl, Jr., Jeffersonville, William M. Evans, G. Pearson Smith, Jr., Indianapolis, for appellees; Goldberg & Pedley, Louisville, Ky., Bose & Evans, Indianapolis, of counsel.


DeBRULER, Justice.

In this case we have consolidated two appeals for consideration. Both arise from judgments in which separate trial courts have declared the Indiana Occupation Income Tax Statute, Ind. Code §§ 6-3.5-3-1 through 6-3.5-3-14, as amended, unconstitutional upon application of Art. IV, § 2, of the United States Constitution as well as other federal and state constitutional provisions.

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