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ADAMS v. STATE

Civ. No. F 85-279.

622 F.Supp. 1478 (1985)

Larry J. ADAMS; Lena M. Adams; Walter L. Vandybogurt; American Truck Stops of Indiana, Inc.; and Tri-State Oasis, Inc., Plaintiffs, v. STATE of Indiana, Indiana Department of Revenue; M.F. Renner, Commissioner of Indiana Department of Revenue; James W. Poe, Administrator, Indiana Department of Revenue, Motor Fuel Tax Division; and Jack Hanna, Defendants.

United States District Court, N.D. Indiana, Fort Wayne Division.

November 27, 1985.

Attorney(s) appearing for the Case

Donald C. Swanson, Jr. and Stanley L. Campbell, Swanson & Campbell, Fort Wayne, Ind., for plaintiffs.

David A. Redmond and James R. Green, Deputy Attys. Gen., Indianapolis, Ind., for defendants.

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...

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