# Economy Oil Corp. v. Indiana Department of State Revenue

> Indiana Court of Appeals · December 30, 1974 · 162 Ind. App. 658

URL: https://www.frixlaw.com/law-library/cases/9520249

## Case

- **Full name:** Economy Oil Corporation v. Indiana Department of State Revenue
- **Court:** Indiana Court of Appeals
- **Decided:** December 30, 1974
- **Citations:** 162 Ind. App. 658; 321 N.E.2d 215; 1974 Ind. App. LEXIS 892
- **Precedential status:** Published
- **Opinion:** On rehearing by Robertson
- **Judges:** Robertson
- **Cited by:** 84 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/9520249

## Opinion text

On Petition for Rehearing
Robertson, C.J.
Economy, in its petition for rehearing, seeks clarification of that part of the opinion which remands this cause to the trial court.
This Court reversed only the following Findings of Fact.
“13. The gross Retail Tax Act (sales tax) of 1963 did not specifically include motor fuel and the same was not specifically included under said act until the acts of 1973, Public Law 49, p. 229, 237 at Section 5.
15. The Court finds that the Legislature did not intend to include motor fuel in the Grocery (sic) Retail Sales Tax Act of 1963.”
*671 All other Findings of Fact, Conclusions of Law and Court’s Order, Decree and Judgment are affirmed. On remand the trial court should modify its Findings of Fact to delete said Findings of Fact 13 and 15 only. Economy’s judgment should be paid according to law.
All other points raised by Economy are denied.
Lowdermilk and Lybrook, JJ., concur.
Note. — Reported at 321 N.E.2d 215 .

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9520249. Public record. Not legal advice.