Legal Opinion
Allison Engine Co. v. Indiana Department of State Revenue
Indiana Tax Court
Decided March 2, 2001No. 49T10-9910-TA-199PublishedCited by 3 opinions
1Opinion of the CourtFisher, J.
Allison Engine Co., Inc. (Allison) challenges the Indiana Department of State Revenue’s (Department) refusal to make a final determination on Allison’s October 13, 1998 claim for refund in the amount of $1,352,219 for the tax years 1994, 1995, and 1996. The sole issue for this Court’s consideration is whether this Court has jurisdiction to decide Allison’s appeal. For the reasons stated below, the Court finds for Allison.
FACTS AND PROCEDURAL HISTORY
On February 26, 1998, Allison filed a claim for refund with the Department claiming that it was entitled to a refund in the amount of $1,415,855…
2Cases cited5 opinions
- Fincke v. United StatesUnited States Court of Claims · 1982
- Charlson Realty Company v. The United StatesUnited States Court of Claims · 1967
- Hyatt Corp. v. Department of State RevenueIndiana Tax Court · 1998
- Hunt Corp. v. Department of State RevenueIndiana Tax Court · 1999
- City Securities Corp. v. Department of State RevenueIndiana Tax Court · 1998
3Cited by3 opinions
- In re Indianapolis Downs, LLCUnited States Bankruptcy Court, D. Delaware · 2011
- U-Haul Co. of Indiana v. Indiana Department of State RevenueIndiana Tax Court · 2003
- Gundersen v. Indiana Department of State RevenueIndiana Tax Court · 2005