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DEPT. OF STATE REVENUE v. ASSOCIATED INS.

No. 49T10-9405-TA-00152.

685 N.E.2d 51 (1997)

INDIANA DEPARTMENT OF STATE REVENUE, Appellant (Respondent Below), v. ASSOCIATED INSURANCE COMPANIES, INC. and Subsidiaries, Appellees (Petitioners Below).

Supreme Court of Indiana.

September 16, 1997.

Attorney(s) appearing for the Case

Pamela Carter, Attorney General, Brian D. Scott, Deputy Attorney General, Indianapolis, for Appellant.

Stephen H. Paul, Brian S. Fennerty, Baker & Daniels, Indianapolis, for Appellees.

ORDER

Appellant's Indiana Department of State Revenue, petition for review is hereby DENIED.

All Justices concur except SULLIVAN, J., who dissent to denial of transfer with opinion and BOEHM, J., who is not participating.

ON PETITION FOR REVIEW

SULLIVAN, Justice, dissenting.

The Indiana Tax Court has held that a special tax credit provided by the insurance code to members of the Indiana Comprehensive Health Insurance Association...

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