AMERICAN JUICE CO., INC. v. STATE BD. OF TAX COM'RS

No. 49T05-8710-TA-00049.

527 N.E.2d 1169 (1988)

AMERICAN JUICE CO., Inc., Petitioner, v. STATE BOARD OF TAX COMMISSIONERS, Respondent.

Tax Court of Indiana.

September 1, 1988.


Attorney(s) appearing for the Case

James L. Wieser, Highland, for petitioner.

Linley E. Pearson, Atty. Gen., by Marilyn S. Meighen, Deputy Atty. Gen., Indianapolis, for respondent.


FISHER, Judge.

STATEMENT OF CASE

American Juice is a wholly owned subsidiary of Canfield Beverage, Inc., formed as a companion corporation for the distribution of juice products. After search and consideration of several locations in different states and other parts of Indiana, the company chose property at 1 North Bridge Street, Gary, Indiana as a site for its plant. A factor in the selection of this site was...

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