Legal Opinion
Indiana Department of State Revenue v. Convenient Industries of America, Inc.
Indiana Court of Appeals
Decided July 31, 1973No. 2-972A56PublishedCited by 17 opinions
1Opinion of the CourtSullivan, J.
The State Department of Revenue has brought this appeal from a judgment that certain payments to appellee by franchisees were not subject to Indiana Gross Income Tax.
Plaintiff Convenient Industries of America, Inc., a Kentucky Corporation with headquarters in Louisville, generally engaged in the franchising of food marts, filed its complaint on August 3, 1970 following denial of an administrative claim for refund of taxes assessed by the Indiana Department of State Revenue for years 1962 to 1969, inclusive. The record discloses that payment of the disputed tax was made within three years…
2Cases cited10 opinions
- Indiana Department of State Revenue v. Surface Combustion Corp.Indiana Supreme Court · 1953
- Herff Jones Co. v. State Tax CommissionOregon Supreme Court · 1967
- Indiana Department of State Revenue v. Frank Purcell Walnut Lumber Co.Indiana Court of Appeals · 1972
- Germania Life Insurance v. LunkenheimerIndiana Supreme Court · 1891
- Gross Income Tax Division v. Fort Pitt Bridge WorksIndiana Supreme Court · 1949
5 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Bethlehem Steel Corp. v. Indiana Department of State RevenueIndiana Tax Court · 1992
- Indiana Department of State Revenue v. Bethlehem Steel Corp.Indiana Supreme Court · 1994
- Indiana Department of State Revenue v. J. C. Penney Co.Indiana Court of Appeals · 1980
- Indiana-Kentucky Electric Corp. v. Indiana Department of State RevenueIndiana Tax Court · 1992
- Reynolds Metals Co. v. Indiana Department of State Revenue, Gross Income Tax DivisionIndiana Court of Appeals · 1982
12 more not listed; retrieve them via the Exa API.