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NAT. PRIVATE TRUCKING ASS'N v. DEPT. OF STATE REV.

No. 49T05-8706-TA-00026.

512 N.E.2d 928 (1987)

NATIONAL PRIVATE TRUCKING ASSOCIATION, Black Beauty Trucking, Inc., Dale Bland Trucking, Inc., Franks & Sons, Inc., Great American Lines, Inc., Hi-Way Dispatch, Inc., Ok Trucking, Inc., and Rayls Brothers Transfer, Inc., On Behalf of Themselves and All Other Similarly Situated, Petitioners, v. INDIANA DEPARTMENT OF STATE REVENUE, M.F. Renner, Commissioner, Indiana Department of State Revenue, Respondents.

Tax Court of Indiana.

August 14, 1987.

Attorney(s) appearing for the Case

Norman R. Garvin, Andrew K. Light, James H. Hanson, Scopelitis, Garvin & Wickes, Indianapolis, Robert A. Hirsch, Alexandria, for petitioners.

Linley E. Pearson, Atty. Gen. of Indiana by James R. Green, Terry Duga, Deputy Attys. Gen., Indianapolis, for respondents.

ORDER

FISHER, Judge.

Petitioners have filed a Motion for preliminary injunction pending original tax appeal. The respondent has filed a motion to dismiss alleging that the Court is without jurisdiction; that the petitioners have not followed statutory procedures; that the petitioners have filed this action prematurely; and that the petitioners have failed to state a claim. Hearing on both motions was held on August 3, 1987, and the Court took each motion...

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