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ATTORNEYS FOR PETITIONERS: MARK J. RICHARDS BARTON T. SPRUNGER ICE MILLER LLP Indianapolis, IN

ATTORNEYS FOR RESPONDENT: GREGORY F. ZOELLER ATTORNEY GENERAL OF INDIANA ANDREW W. SWAIN CHIEF COUNSEL, TAX DIVISION JOHN D. SNETHEN JENNIFER E. GAUGER DEPUTY ATTORNEYS GENERAL Indianapolis, IN _____________________________________________________________________

CLERK _____________________________________________________________________
of the supreme court, court of appeals and tax court

IN THE INDIANA TAX COURT

FILED

Aug 21 2009, 3:00 pm

CINCINNATI SMSA LIMITED PARTNERSHIP and NEW CINGULAR WIRELESS PCS, LLC, as successor to Indiana Cellular, LLC, Kentucky CGSA, LLC, Westel-Indianapolis, LLC, Indiana 8, LLC, and Westel-Milwaukee, LLC,

) ) ) ) ) ) ) 1 Petitioners, ) Cause No. 49T10-0409-TA-45 ) v. ) ) INDIANA DEPARTMENT OF STATE ) REVENUE, ) ) Respondent. ) _____________________________________________________________________ ORDER ON PETITIONERS MOTION FOR SUMMARY JUDGMENT NOT FOR PUBLICATION August 21, 2009 FISHER, J. Initially, the caption of the Petition identified the Petitioners as: Cincinnati SMSA Limited Partnership, Indiana Cellular LLC, KY CGSA LLC, Westel-Indianapolis, LLC for itself and as successor to Indiana 8, LLC, and Westel-Milwaukee, LLC. (Pet. for Original Tax Appeal at 1.) The caption was subsequently altered because all of the Petitioners, with the exception of Cincinnati SMSA, merged with New Cingular Wireless PCS, LLC. (See Petrs Notice of Mergers and Change to Caption, Oct. 30, 2007; Petrs Desg Evid. Ex. 1

Download Cincinnati SMSA Limited Partnership, et al. v. Ind. Dept. of State Revenue.pdf

Indiana Law