Summary
In Park 100 Development Co. v. Indiana Department of State Revenue, (1979) Ind. App., 388 N.E.2d 293, we found no ambiguity in the word "partner" and thus, according to well settled rules of statutory construction, took the word in its ordinary, plain and usual sense.
Summary of this case from Indiana D. of Rev. v. Glendale-GlenbrookOpinion
No. 1-578A133.
Filed April 24, 1979. Rehearing denied May 15, 1979. Transfer granted December 22, 1981.
REPORTER'S NOTE: This opinion is reported at 388 N.E.2d 293. The Supreme Court granted transfer and vacated the opinion of the Court of Appeals. That opinion is reported at 429 N.E.2d 220.