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OWNER-OPERATOR INDEPENDENT DRIVERS ASS'N v. STATE

No. 49A02-9906-CV-449.

725 N.E.2d 891 (2000)

OWNER-OPERATOR INDEPENDENT DRIVERS ASSOCIATION; Raymond Kasicki; Marino Motor Services, Inc., Individually and on behalf of all others similarly situated, Appellants-Plaintiffs, v. STATE of Indiana, Indiana DEPARTMENT OF STATE REVENUE, Appellees-Defendants.

Court of Appeals of Indiana.

Rehearing Denied April 17, 2000.

Attorney(s) appearing for the Case

Patricia Polis McCrory, Mark W. Pfeiffer, Harrison & Moberly, Indianapolis, Indiana, Paul D. Cullen, Sr., Joseph A. Black, The Cullen Law Firm, Washington, D.C., Attorneys for Appellants.

Jeffrey A. Modisett, Attorney General of Indiana, Geoffrey Slaughter, Special Counsel to Attorney General, Indianapolis, Indiana, Attorneys for Appellee.

OPINION

SULLIVAN, Judge

Appellants, Owner-Operator Independent Drivers Association; Raymond L. Kasicki; and Marino Motor Services, Inc. (collectively "Appellants") appeal the trial court's order on June 10, 1999, granting the Indiana Department of State Revenue's (Department of Revenue) motion to dismiss based upon lack of subject matter jurisdiction.

We affirm.

The facts reveal that on February 19, 1999, Appellants filed a class action suit...

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