“Neither party deserves to win this case,” wrote Marion Superior Court Judge David Dreyer in his judgment in favor of IBM. “This story represents a ‘perfect storm’ of misguided government policy and overzealous corporate ambition. Overall, both parties are to blame and Indiana’s taxpayers are left as apparent losers.… There is nothing in this case, or the Court’s power,… [to] remedy the lost taxpayer money or personal suffering of needy Hoosiers.”

