STATE, IND. DEPT. OF REV. v. MEADOWOOD I.U.

No. 1-281A51.

428 N.E.2d 791 (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.

December 1, 1981.


Attorney(s) appearing for the Case

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

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


ON PETITION FOR REHEARING

RATLIFF, Judge.

In our original opinion in this case found at 425 N.E.2d 721, we held the trial court lacked subject matter jurisdiction to enter a declaratory judgment finding Meadowood I.U. Retirement Community, Inc. (Meadowood) to be exempt from the Indiana gross income tax and sales and use tax. Meadowood has petitioned this court for a rehearing alleging our opinion is erroneous for three...

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