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STATE v. INDIANA-KENTUCKY ELEC. CORP.

No. 1-1081A312.

438 N.E.2d 782 (1982)

STATE of Indiana: Department of Revenue of the State of Indiana: Donald Clark, As Commissioner of Revenue Department of Revenue, State of Indiana, Appellants (Defendants-below), v. INDIANA-KENTUCKY ELECTRIC CORPORATION, Appellee (Plaintiff-below).

Court of Appeals of Indiana, First District.

August 9, 1982.

Attorney(s) appearing for the Case

Linley E. Pearson, Atty. Gen., Alembert W. Brayton, Deputy Atty. Gen., Indianapolis, for appellants.

Milford M. Miller, Jr., Grant F. Shipley, Livingston, Dildine, Haynie & Yoder, Fort Wayne, Eugene L. Cooper, Cooper, Cox, Jacobs & Reed, Madison, for appellee.

ON PETITION FOR REHEARING

ROBERTSON, Judge.

The Indiana Department of Revenue (Department) petitions for rehearing of (Ind. App.) 436 N.E.2d 352 which affirmed the trial court's judgment in favor of the Indiana-Kentucky Electric Corporation (IKEC) in an action seeking a refund of sales and use tax. Due to the ambiguous nature of the judgment entry and the absence of a cogent statement of facts and issues presented for...

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