Legal Opinion

Adams v. Indiana

District Court, N.D. Indiana

Decided November 27, 1985No. Civ. F 85-279PublishedCited by 2 opinions

1Opinion of the Court

ORDER

WILLIAM C. LEE, District Judge.

This matter is before the court on the defendants’ motion to dismiss. The parties have fully briefed the issues raised by the motion. For the following reasons, the motion to dismiss will be granted.

This cause arises out of the assessment of a Special Motor Fuel Tax by the defendant Indiana Department of Revenue pursuant to the provisions of I.C. 6-6-2.1-101, et seq. In February, 1985, the Motor Fuel Tax Division of that Department assessed taxes in the amount of $309,317.63 against American Truck Stops of Indiana, Inc., a corporation whose shareholders…

2Cases cited35 opinions

  1. Conley v. GibsonSupreme Court of the United States · 1957
  2. United Mine Workers of America v. GibbsSupreme Court of the United States · 1966
  3. Hudson v. PalmerSupreme Court of the United States · 1984
  4. Parratt v. TaylorSupreme Court of the United States · 1981
  5. Logan v. Zimmerman Brush Co.Supreme Court of the United States · 1982

30 more not listed; retrieve them via the Exa API.

3Cited by2 opinions

  1. Larry J. Adams v. State of IndianaCourt of Appeals for the Seventh Circuit · 1986
  2. Radcliff v. County of HarrisonIndiana Court of Appeals · 1993

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