Legal Opinion
Area Interstate Trucking, Inc. v. Indiana State Department of Revenue
Indiana Court of Appeals
Decided June 26, 1991No. 41A01-9012-CV-506PublishedCited by 4 opinions
1Opinion of the Court
BAKER, Judge.
Today we 1 are asked whether a toll road is a highway. We determine that it is. The question arises out of Area Interstate Trucking, Inc.'s (Area) appeal from the trial court's final judgment denying Area's motion to intervene in a class action against the Indiana State Department of Revenue (the Department) to recover improperly assessed motor carrier fuel taxes.
Because we conclude a toll road is a highway, we hold Area was not a class member under the class definition and affirm the trial court's denial of Area's motion to intervene in the class action.
FACTS
Schwerman Trucking…
2Cases cited12 opinions
- Spaulding v. International Bakers Services, Inc.Indiana Supreme Court · 1990
- Baker v. COMPTONIndiana Supreme Court · 1965
- Superior Construction Co. v. CarrIndiana Supreme Court · 1990
- Hamilton County Department of Public Welfare v. SmithIndiana Court of Appeals · 1991
- Strange v. Board of CommissionersIndiana Supreme Court · 1910
7 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Area Interstate Trucking, Inc. v. Indiana Department of RevenueIndiana Tax Court · 1992
- Carter v. Carolina Tobacco Co., Inc.Indiana Court of Appeals · 2007
- Sadler v. State Ex Rel. SandersIndiana Court of Appeals · 2004
- Anderson v. Indiana Department of State RevenueIndiana Tax Court · 2001