Legal Opinion
Indiana Department of State Revenue, Gross Income Tax Division v. Indiana Harbor Belt Railroad
Indiana Court of Appeals
Decided February 27, 1984No. 3-283A43PublishedCited by 15 opinions
1Opinion of the Court
GARRARD, Judge.
Defendant-Appellant Indiana Department of State Revenue, Gross Income Tax Division (the Department) appeals from the trial court's grant of summary judgment in favor of the plaintiff-appellee Indiana Harbor Belt Railroad Company (the Railroad). The judgment provided for a refund of certain sales and use taxes assessed by the Department and paid under protest by the Railroad for the tax years 1978, 1974 and 1975.
The Railroad is a public carrier engaged in interstate commerce between the States of Indiana and Illinois with its principal offices, operations and properties located…
2Cases cited11 opinions
- Indiana Department of State Revenue v. Cave Stone, Inc.Indiana Supreme Court · 1983
- Indiana Dept. of St. Rev., Sales Tax Div. v. RCA Corp.Indiana Court of Appeals · 1974
- Gross Income Tax Division v. National Bank & Trust Co.Indiana Supreme Court · 1948
- Storen v. Jasper County Farm Bureau Co-Operative Ass'nIndiana Court of Appeals · 1936
- Indiana Department of State Revenue v. American Dairy of Evansville, Inc.Indiana Court of Appeals · 1975
6 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Harlan Sprague Dawley, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1992
- Caylor-Nickel Clinic, P.C. v. Indiana Department of State RevenueIndiana Tax Court · 1991
- Mechanics Laundry & Supply, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1995
- General Motors Corp. v. Indiana Department of State RevenueIndiana Tax Court · 1991
- Indiana Department of State Revenue v. Indianapolis Public Transportation Corp.Indiana Supreme Court · 1990
10 more not listed; retrieve them via the Exa API.