AREA INTERSTATE TRUCKING, INC. v. DEPT. OF REV.

No. 49T10-9105-TA-00022.

605 N.E.2d 272 (1992)

AREA INTERSTATE TRUCKING, Inc., Indiana Material Transfer, Inc., Advance Transportation Company, Bryan Truck Line, Inc., Churchill Truck Lines, Inc., Franks & Son, Inc., Great American Lines, Inc., Kat, Inc., and Mogle Enterprises, Inc., Petitioners, v. INDIANA DEPARTMENT OF REVENUE AND JOHN R. GILDEA, As Commissioner of the Indiana Department of Revenue, Respondents,

Tax Court of Indiana.

December 29, 1992.


Attorney(s) appearing for the Case

James H. Hanson, Michael J. Tosick, Scopelitis, Garvin, Light & Hanson, Indianapolis, for petitioners.

Richard A. Huser, Kevin Charles Murray, Locke, Reynolds, Boyd & Weisell, Indianapolis, for respondents.


FISHER, Judge.

The Petitioners, Area Interstate Trucking, Inc., Indiana Material Transfer, Inc., Advance Transportation Company, Bryan Truck Line, Inc., Churchill Truck Lines, Inc., Franks & Son, Inc., Great American Lines, Inc., KAT, Inc., and Mogle Enterprises, Inc., appeal the imposition of the tax and surtax (collectively motor carrier fuel tax) under IND. CODE 6-6-4.1. This matter is before the court on the Petitioners' motions for summary judgment and the...

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