COLWELL/GENERAL v. BD. OF TAX COM'RS

No. 02T10-9511-TA-00124.

680 N.E.2d 892 (1997)

COLWELL/GENERAL, INC., Petitioner, v. INDIANA STATE BOARD OF TAX COMMISSIONERS, Respondent.

Tax Court of Indiana.

May 22, 1997.


Attorney(s) appearing for the Case

Dennis C. Becker, Barrett & McNagny, Indianapolis, for petitioner.

Jeffrey A. Modisett, Atty. Gen., Joel Schiff, Deputy Atty. Gen., Indianapolis, for respondent.


FISHER, Judge.

Petitioner Colwell/General Inc. ("Colwell") appeals from a final assessment determination of the State Board of Tax Commissioners. Before the State Board, Colwell claimed (1) that certain of its inventory was entitled to an interstate commerce exemption because it was stored and shipped in its original packaging; (2) that even if the inventory was not stored and shipped in its original packaging, it was still exempt because its value would have been...

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