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IND. DEPT. OF STATE REVENUE v. ENDRESS & HAUSER

No. 1-1279A368.

404 N.E.2d 1173 (1980)

INDIANA DEPARTMENT OF STATE REVENUE, Defendant-Appellant, v. ENDRESS & HAUSER, Inc., Plaintiff-Appellee.

Court of Appeals of Indiana, First District.

Rehearing Denied June 27, 1980.

Attorney(s) appearing for the Case

Theo. L. Sendak, Atty. Gen., Carmen L. Quintana, Deputy Atty. Gen., Indianapolis, for defendant-appellant.

Leonard J. Betley, David M. Mattingly, Barton T. Sprunger, Ice, Miller, Donadio & Ryan, Indianapolis, for plaintiff-appellee.

RATLIFF, Judge.

STATEMENT OF THE CASE

The Indiana Department of State Revenue (Department) appeals from an adverse ruling on Endress & Hauser, Inc.'s (Endress's) Motion for Summary Judgment. The facts were uncontested, and the trial court's judgment was based solely on an interpretation of the applicable Indiana tax statutes.

FACTS

The undisputed facts are as follows. On March 30, 1970, the taxpayer, Endress, was incorporated as a Massachusetts...

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