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

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…