Home/Indiana Court of Appeals/Indiana Department of State Revenue v. Hoosier Metal Fabricators, Inc.

Indiana Department of State Revenue v. Hoosier Metal Fabricators, Inc.

379 N.E.2d 551, 177 Ind. App. 372, 1978 Ind. App. LEXIS 1002, 25 U.C.C. Rep. Serv. (West) 144, 68 Ind. Dec. 71
CourtIndiana Court of Appeals
DecidedAugust 24, 1978
Docket2-477A130
StatusPublished
Cited by8 cases

This text of 379 N.E.2d 551 (Indiana Department of State Revenue v. Hoosier Metal Fabricators, Inc.) is published on Counsel Stack Legal Research, covering Indiana Court of Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Indiana Department of State Revenue v. Hoosier Metal Fabricators, Inc., 379 N.E.2d 551, 177 Ind. App. 372, 1978 Ind. App. LEXIS 1002, 25 U.C.C. Rep. Serv. (West) 144, 68 Ind. Dec. 71 (Ind. Ct. App. 1978).

Opinions

CONCURRING OPINION ON REHEARING

Sullivan, J.

I concur in the substituted opinion upon Rehearing. I would additionally express my view, that, contrary to the position taken by the State upon rehearing, the stipulation with which we are concerned is not one of law. The stipulation is, rather, one with respect to the sole issue which was to be litigated and which was litigated. Stipulations which limit the issues for trial are often entered into for myriad tactical or strategic reasons. It is for this reason that I find the stipulation binding upon the State and it is for this reason that I join the majority in holding that the State preserved no reversible error upon appeal.

Note — Reported at 386 N.E.2d 963.

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Indiana Department of State Revenue v. Martin Marietta Corp.
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Indiana Department of State Revenue, Gross Income Tax Division v. Hoosier Metal Fabricators, Inc.
386 N.E.2d 963 (Indiana Court of Appeals, 1979)
Indiana Department of State Revenue v. Hoosier Metal Fabricators, Inc.
379 N.E.2d 551 (Indiana Court of Appeals, 1978)

Cite This Page — Counsel Stack

Bluebook (online)
379 N.E.2d 551, 177 Ind. App. 372, 1978 Ind. App. LEXIS 1002, 25 U.C.C. Rep. Serv. (West) 144, 68 Ind. Dec. 71, Counsel Stack Legal Research, https://law.counselstack.com/opinion/indiana-department-of-state-revenue-v-hoosier-metal-fabricators-inc-indctapp-1978.