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GTE NORTH INC. v. STATE BD. OF TAX COM'RS

Nos. 49T10-9107-TA-00034, 49T10-9107-TA-00035.

634 N.E.2d 882 (1994)

GTE NORTH Incorporated, and Contel of Indiana, INC., d/b/a Gte Indiana, Petitioners, v. STATE Board of Tax Commissioners, C. Kurt Zorn, Chairman, Gordon E. McIntyre, Member, Wanda K. Watts, Member, Respondents.

Tax Court of Indiana.

April 29, 1994.

Attorney(s) appearing for the Case

Steven R. Reed, Bonnie K. Simmons, Westfield, IN, for petitioners.

Pamela Carter, Atty. Gen., Marilyn S. Meighen, Joel Schiff, Deputy Attys. Gen., Indianapolis, IN, for respondents.

FISHER, Judge.

GTE North Incorporated (GTE) and Contel of Indiana, Inc. (collectively referred to as the Telephone Companies) appeal the State Board of Tax Commissioners' (the State Board) assessment of their distributable property for 1991.

ISSUES I. Whether a prior settlement of litigation between GTE and the State Board operates to bar GTE from maintaining all or part of this litigation. II. Whether the Telephone...

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