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EMPIRE GAS OF ROCHESTER, INC. v. STATE

No. 3-683A178.

486 N.E.2d 1036 (1985)

EMPIRE GAS OF ROCHESTER, INC., Empire Gas Corporation, and Empire Incorporated, Appellants (Plaintiffs below), v. STATE of Indiana, and Indiana State Board of Tax Commissioners, Appellees (Defendants below).

Court of Appeals of Indiana, Third District.

December 17, 1985.

Attorney(s) appearing for the Case

Jerome T. Holderead, Browne, Torrance, Spitzer, Herriman, Browne & Stephenson, Marion, for appellants.

Linley E. Pearson, Atty. Gen., Ted J. Holaday, Deputy Atty. Gen., Indianapolis, for appellees.

STATON, Presiding Judge.

This case concerns an appeal from a personal property tax assessment. The Indiana State Board of Tax Commissioners (the Board) assessed to Empire Gas of Rochester, Inc., Empire Gas Corporation, and Empire Incorporated (Empire) the value of liquid propane (LP) gas storage tanks owned by Empire and leased, during 1979 and 1980, to Empire's customers. Empire appealed the assessment to the trial court; the parties submitted cross-motions for summary...

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