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ATTORNEY FOR PETITIONER: DAN R. DUNBAR DUNBAR & ROMACK Indianapolis, IN

ATTORNEYS FOR RESPONDENT: STEVE CARTER ATTORNEY GENERAL OF INDIANA ANDREW W. SWAIN SPECIAL COUNSEL, TAX SECTION JENNIFER E. GAUGER DEPUTY ATTORNEY GENERAL Indianapolis, IN _____________________________________________________________________

IN THE INDIANA TAX COURT
_____________________________________________________________________ W&J LEASING, INC., ) ) Petitioner, ) ) v. ) Cause No. 49T10-0509-TA-77 ) INDIANA DEPARTMENT OF ) STATE REVENUE, ) ) Respondent. ) _____________________________________________________________________ ORDER ON THE PARTIES' CROSS-MOTIONS FOR SUMMARY JUDGMENT NOT FOR PUBLICATION December 15, 2006 FISHER, J. W&J Leasing, Inc. (WJ) has appealed the Indiana Department of State Revenue's (Department) final determination denying its claim for refund of Indiana sales/use tax paid for period from December 1995 through December 1997 (the period at issue). The matter, currently before the Court on the parties' cross-motions for summary judgment, presents the following issue for the Court's review: whether the lease payments WJ received from

leasing its aircraft during the period at issue are subject to Indiana sales tax pursuant to Indiana Code

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