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  5. 756 N.E.2d 1109 (2001)
 

INLAND CONTAINER CORP. v. STATE BD. OF TAX COM'RS

No. 49T10-9609-TA-109.

756 N.E.2d 1109 (2001)

INLAND CONTAINER CORPORATION, Petitioner, v. STATE BOARD OF TAX COMMISSIONERS, Respondent.

Tax Court of Indiana.

October 1, 2001.

Attorney(s) appearing for the Case

Larry J. Stroble, Michael Rosiello, John T. Bailey, Barnes & Thornburg, Indianapolis, IN, Attorneys for Petitioner.

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

FISHER, J.

The Petitioner, Inland Container Corporation (Inland), appeals the final determination of the State Board of Tax Commissioners (State Board) denying it a resource recovery system (RRS)1 deduction for the March 1, 1994, assessment date. Inland moved for summary judgment, and the State Board replied and asked that summary judgment instead...

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