Legal Opinion
West Publishing Co. v. Indiana Department of Revenue
Indiana Tax Court
Decided May 17, 1988No. 49T05-8704-TA-00018PublishedCited by 8 opinions
1Opinion of the Court
MILLER, Special Judge
(Presiding Judge, Fourth District, Court of Appeals of Indiana).
West Publishing Company petitions for the refund of Indiana Gross Income Tax and Adjusted Gross Income Tax assessed on Indiana sales for the years 1971-1980. This court finds the Department of Revenue improperly assessed Adjusted Gross Income Tax for the period and, consequent ly, orders a refund of the Adjusted Gross Income Tax.
FACTS
The court, having heard the testimony and viewed the evidence, enters its findings of fact:
1. Petitioner, West Publishing Co., is a Minnesota corporation with its main office…
2Cases cited18 opinions
- Maryland v. LouisianaSupreme Court of the United States · 1981
- Abner v. StateIndiana Supreme Court · 1985
- State Ex Rel. Crooke v. LugarIndiana Court of Appeals · 1976
- State Ex Rel. Agan v. HENDRICKS SUP. CT., GIBBS, JUDGEIndiana Supreme Court · 1968
- United States Tobacco Co. v. CommonwealthSupreme Court of Pennsylvania · 1978
13 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- In Re Municipal Boundaries of City of SouthavenMississippi Supreme Court · 2003
- Glass Wholesalers, Inc. v. State of Indiana Board of Tax CommissionersIndiana Tax Court · 1991
- Hunt Corp. v. Department of State RevenueIndiana Tax Court · 1999
- Nick Popovich v. Indiana Department of State RevenueIndiana Tax Court · 2014
- Wabash, Inc. v. Department of State RevenueIndiana Tax Court · 2000
3 more not listed; retrieve them via the Exa API.