Indiana State Board of Tax Commissioners v. Stanadyne, Inc.
Indiana Court of Appeals
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
- Swift & Co. v. United StatesSupreme Court of the United States · 1905
- Minnesota v. BlasiusSupreme Court of the United States · 1933
- Champlain Realty Co. v. Town of BrattleboroSupreme Court of the United States · 1922
- The Pipe Line CasesSupreme Court of the United States · 1914
- In Re the Appeal of MartinSupreme Court of North Carolina · 1974
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3Cited by5 opinions
- Caylor-Nickel Clinic, P.C. v. Indiana Department of State RevenueIndiana Tax Court · 1991
- State Board of Tax Commissioners v. New Energy Co.Indiana Court of Appeals · 1992
- Office of Utility Consumer Counselor v. Public Service Co. of IndianaIndiana Court of Appeals · 1984
- Colwell/General, Inc. v. Indiana State Board of Tax CommissionersIndiana Tax Court · 1997
- Indiana State Board of Tax Commissioners v. Stanadyne, Inc.Indiana Court of Appeals · 1982