Hansbrough v. Indiana Revenue Board

Concurring Opinion

Sullivan, P.J.

I concur in the dismissal of the purported appeal before us but for reasons substantially different than those stated by the majority.

There has been no judgment, final or otherwise, entered in the trial court. My colleagues prefer to not consider whether the July 5 entry is a final judgment. It is clear to me that such entry is not a judgment at all. It is very simply a ruling on a Motion to Dismiss. It cannot be construed otherwise. Hendrickson v. AFNB (1973), 158 Ind. App. 20, 301 N.E.2d 530 (impliedly overruled on other grounds by Soft Water Utilities v.…