Legal Opinion

Indiana State Board of Tax Commissioners v. Stanadyne, Inc.

Indiana Court of Appeals

Decided May 24, 1982No. 3-1081A256PublishedCited by 5 opinions

1Opinion of the Court

HOFFMAN, Presiding Judge.

Stanadyne, Inc., is a Delaware corporation which owns a private warehouse in Garrett, Indiana, known as the Stanscrew Distribution Center. Among its various operations, Stanadyne manufactures a line of plumbing fixtures in North Carolina and Ohio, which it then markets nationally. These fixtures are produced on a “forecast of need” basis and then shipped by private carrier to the Garrett warehouse. This warehouse is operated as a clearing facility at which products are temporarily stored while awaiting distribution in accordance with specific customer orders. Less…

Also in this document: Concurrence.

2Cases cited9 opinions

  1. Swift & Co. v. United StatesSupreme Court of the United States · 1905
  2. Minnesota v. BlasiusSupreme Court of the United States · 1933
  3. Champlain Realty Co. v. Town of BrattleboroSupreme Court of the United States · 1922
  4. The Pipe Line CasesSupreme Court of the United States · 1914
  5. In Re the Appeal of MartinSupreme Court of North Carolina · 1974

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

3Cited by5 opinions

  1. Caylor-Nickel Clinic, P.C. v. Indiana Department of State RevenueIndiana Tax Court · 1991
  2. State Board of Tax Commissioners v. New Energy Co.Indiana Court of Appeals · 1992
  3. Office of Utility Consumer Counselor v. Public Service Co. of IndianaIndiana Court of Appeals · 1984
  4. Colwell/General, Inc. v. Indiana State Board of Tax CommissionersIndiana Tax Court · 1997
  5. Indiana State Board of Tax Commissioners v. Stanadyne, Inc.Indiana Court of Appeals · 1982

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