Legal Opinion
Area Interstate Trucking, Inc. v. Indiana Department of Revenue
Indiana Tax Court
Decided December 29, 1992No. 49T10-9105-TA-00022PublishedCited by 8 opinions
1Opinion of the Court
FISHER, Judge.
The Petitioners, Area Interstate Trucking, Inc., Indiana Material Transfer, Inc., Advance Transportation Company, Bryan Truck Line, Inc., Churchill Truck Lines, Inc., Franks & Son, Inc., Great American Lines, Inc., KAT, Inc., and Mogle Enterprises, Inc., appeal the imposition of the tax and surtax (collectively motor carrier fuel tax) under IND.CODE 6-6-4.1. This matter is before the court on the Petitioners’ motions for summary judgment and the Respondents’ cross motion for summary judgment. The Petitioners seek injunctive relief pursuant to count one of their petition for…
2Cases cited29 opinions
- Blonder-Tongue Laboratories, Inc. v. University of Illinois FoundationSupreme Court of the United States · 1971
- Carmichael v. Southern Coal & Coke Co.Supreme Court of the United States · 1937
- Allied Stores of Ohio, Inc. v. BowersSupreme Court of the United States · 1959
- State Bd. of Tax Commr's of Ind. v. JacksonSupreme Court of the United States · 1931
- American Trucking Assns., Inc. v. ScheinerSupreme Court of the United States · 1987
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3Cited by8 opinions
- Roehl Transport, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1995
- Meyer Waste System, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 2000
- Miller v. Gibson County Solid Waste Management DistrictIndiana Tax Court · 1993
- White River Environmental Partnership v. Department of State RevenueIndiana Tax Court · 1998
- Anderson v. Indiana Department of State RevenueIndiana Tax Court · 2001
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