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SUNSHINE PROMOTIONS, INC. v. RIDLEN

No. 4-1284A333.

483 N.E.2d 761 (1985)

SUNSHINE PROMOTIONS, INC., Appellant (Plaintiff below), v. Julian L. RIDLEN, Individually and As Treasurer of the State of Indiana, Thomas J. Catterson, Jack Maginity, and Matthew Walker, Individually and As Members of the State Athletic Commission of Indiana, Appellees (Defendants below).

Court of Appeals of Indiana, Fourth District.

Rehearing Denied December 13, 1985.

Attorney(s) appearing for the Case

Craig Pinkus, Mitchell Hurst Pinkus Jacobs & Dick, Indianapolis, for appellant.

Linley E. Pearson, Atty. Gen., Fred S. Bremer, Deputy Atty. Gen., Indianapolis, for appellees.

CONOVER, Judge.

Plaintiff-Appellant Sunshine Promotions, Inc. (Sunshine) appeals an adverse judgment sustaining the constitutional validity of IND. CODE 25-9-1-22.5;1 denying refund of $80,726.16 in taxes paid; and assessing additional tax of $309.70.

We affirm.

ISSUE

The sole issue raised here is whether I.C. 25-9-1-22.5 denies promoters of closed circuit telecasts for which tickets are sold equal protection...

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