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INDIANA DEPT. OF STATE REVENUE v. FELIX

Nos. 49S00-8905-CV-388, 49S02-8906-CV-499.

571 N.E.2d 287 (1991)

INDIANA DEPARTMENT OF STATE REVENUE ET AL., Appellants and Cross-Appellees, (Defendants below), v. R. Powell FELIX, Individually and On Behalf of All Others Similarly Situated, Appellees and Cross-Appellants, (Plaintiffs below). Indiana Department of State Revenue, Appellant and Cross-Appellee, (Defendant below), v. Russell T. and Mary R. Clarke, Appellees and Cross-Appellants, (Plaintiffs below).

Supreme Court of Indiana.

May 16, 1991.

Attorney(s) appearing for the Case

Marilyn Meighen, Deputy Atty. Gen., Michael B. Cracraft, Harry F. Todd, Hackman McClarnon Hulett & Cracraft, Indianapolis, for appellants and cross-appellees.

James E. Hughes, Sommer & Barnard, Kent Emswiller, Russell T. Clarke, Jr., Emswiller, Williams, Noland & Clarke, Indianapolis, Richard A. Allen, Andrew R. Plump, Zuckert, Scoutt & Rasenberger, Washington, D.C., for appellees and cross-appellants.

SHEPARD, Chief Justice.

R. Powell Felix and Russell T. and Mary R. Clarke filed separate actions challenging the constitutionality of Indiana's intangibles tax. They contended that the tax violated the commerce clause of the United States Constitution, U.S. Const. art. I, sec. 8, cl. 3, and the uniform taxation provisions in article 10, section 1 of the Indiana Constitution. The Marion Superior Court declared the intangibles tax unconstitutional under both the federal...

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