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USAIR v. INDIANA DEPT. OF STATE REVENUE

No. 49T05-9011-TA-00056.

623 N.E.2d 466 (1993)

USAIR, Inc., Petitioner, v. INDIANA DEPARTMENT OF STATE REVENUE, Respondent.

Tax Court of Indiana.

November 8, 1993.

Attorney(s) appearing for the Case

Barton T. Sprunger, Mark J. Richards, Ice, Miller, Donadio & Ryan, Indianapolis, for petitioner.

Pamela Carter, Atty. Gen. of Indiana, Joel Schiff, Deputy Atty. Gen., Indianapolis, for respondent.

FISHER, Judge.

This appeal calls on the court to reconsider the holding in USAir, Inc. v. Indiana Department of State Revenue (1989), Ind. Tax, 542 N.E.2d 1033, aff'd (1991), Ind., 582 N.E.2d 777 (USAir I). In that case, this court and our supreme court rejected the petitioner's claims of exemption from use tax.1 Now the same petitioner, USAir...

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