PANHANDLE EASTERN PIPELINE CO. v. DEPT. OF STATE REVENUE

No. 49T10-9604-TA-33.

741 N.E.2d 816 (2001)

PANHANDLE EASTERN PIPELINE COMPANY and Trunkline Gas Company, Petitioners, v. INDIANA DEPARTMENT OF STATE REVENUE, Respondent.

Tax Court of Indiana.

January 3, 2001.


Attorney(s) appearing for the Case

Francina A. Dlouhy, J. Daniel Ogren, Baker & Daniels, Indianapolis, Indiana, Attorneys for Petitioner.

Karen M. Freeman-Wilson, Attorney General of Indiana, Joel Schiff, Deputy Attorney General, Indianapolis, Indiana, Attorneys for Respondent.


FISHER, J.

The petitioners, Panhandle Eastern Pipe Line Company and its subsidiary Trunkline Gas Company (collectively referred to as Panhandle), in these consolidated cases1 appeal the final determinations of the Department of State Revenue (Department) covering the 1987-1990 tax years. In a Motion for Summary Judgment (Motion), Panhandle raises one issue: Whether Panhandle was entitled to a 100% exemption from Indiana use tax for equipment...

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