ANDERSON v. INDIANA DEPT. OF STATE REVENUE

No. 49T10-0002-TA-13.

758 N.E.2d 597 (2001)

Max E. ANDERSON, d.b.a. M.X. Express, Company, Successor in Merger with Petitioner, v. INDIANA DEPARTMENT OF STATE REVENUE, Respondent.

Tax Court of Indiana.

October 30, 2001.


Attorney(s) appearing for the Case

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

Steve Carter, Attorney General of Indiana, David A. Arthur, Deputy Attorney General, Indianapolis, IN, Attorneys for Respondent.


FISHER, J.

Max E. Anderson, d.b.a. M.X. Express (M.X. Express), appeals the November, 10, 1999 order of the Indiana Department of State Revenue (Department) denying M.X. Express's claim for a refund of Indiana's Motor Carrier Fuel Tax (MCFT) for 1997, 1998, and the first two quarters of 1999. This matter is before the Court on M.X. Express's Motion for Class Certification and its Motion for Partial Summary Judgment, in which M.X. Express raises the following issues...

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