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INDIANA STATE BD. OF TAX COM'RS v. STANADYNE

No. 3-1081A256.

435 N.E.2d 278 (1982)

INDIANA STATE BOARD OF TAX COMMISSIONERS, Carleton L. Phillippi, Taylor I. Morris, Jr., Durwood S. Strange, Members of the Indiana State Board of Tax Commissioners, Appellant (Defendant below), v. STANADYNE, Inc., Appellee (Plaintiff below).

Court of Appeals of Indiana, Third District.

Rehearing Denied August 5, 1982.

Attorney(s) appearing for the Case

Linley E. Pearson, Atty. Gen., David C. Weigel, Deputy Atty. Gen., Indianapolis, for appellant.

Derald D. Kruse, Kruse, Kruse & Cherry, Auburn, for appellee.

HOFFMAN, Presiding Judge.

Stanadyne, Inc., is a Delaware corporation which owns a private warehouse in Garrett, Indiana, known as the Stanscrew Distribution Center. Among its various operations, Stanadyne manufactures a line of plumbing fixtures in North Carolina and Ohio, which it then markets nationally. These fixtures are produced on a "forecast of need" basis and then shipped by private carrier to the Garrett warehouse. This warehouse is operated as a clearing...

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