STATE v. MEADOWOOD I.U. RETIREMENT COMMUNITY

No. 1-281A51.

425 N.E.2d 721 (1981)

The STATE of Indiana, Indiana Department of Revenue, Defendant-Appellant, v. MEADOWOOD I.U. RETIREMENT COMMUNITY, Inc., Plaintiff-Appellee.

Court of Appeals of Indiana, First District.

Rehearing Denied December 1, 1981.


Attorney(s) appearing for the Case

Linley E. Pearson, Atty. Gen., Alembert W. Brayton, Deputy Atty. Gen., Indianapolis, for defendant-appellant.

Frank A. Barnhart, Baker, Barnhart & Andrews, Bloomington, for plaintiff-appellee.


RATLIFF, Judge.

STATEMENT OF THE CASE

The State of Indiana, by its Department of Revenue (Department), appeals from the declaratory judgment of the Brown Circuit Court, which found Meadowood I.U. Retirement Community, Inc. (Meadowood) to be exempt from the Indiana gross income tax and Indiana sales and use tax. We reverse and remand.

STATEMENT OF THE FACTS

Meadowood was organized as a not-for-profit corporation on March 24, 1977, to provide...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases