Legal Opinion
Indiana Department of State Revenue v. Kroger Co.
Indiana Court of Appeals
Decided September 20, 1983No. 1-2838A47PublishedCited by 1 opinion
1Opinion of the Court
RATLIFF, Judge.
STATEMENT OF THE CASE
In an action initiated by the Kroger Company (Kroger), the Johnson County Circuit Court determined Kroger was entitled to a refund of $127,498.52 for gross income taxes paid for the taxable years of 1968 through 1971. The Indiana Department of State Revenue (Department) appeals from this determination. We affirm.
FACTS
In the taxable years in controversy, Kroger was engaged in the retail grocery business in the State of Indiana. During this time Kroger gave Top Value Trading Stamps to its customers whenever they made purchases valuing ten cents or more.
Under…
2Cases cited15 opinions
- Indiana Department of State Revenue v. Colpaert Realty Corp.Indiana Supreme Court · 1952
- Boffo v. Boone County Board of Zoning AppealsIndiana Court of Appeals · 1981
- Walgreen Co. v. Gross Income Tax DivisionIndiana Supreme Court · 1947
- Department of Treasury v. MuesselIndiana Supreme Court · 1941
- Department of Treasury v. CrowderIndiana Supreme Court · 1938
10 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Bethlehem Steel Corp. v. Indiana Department of State RevenueIndiana Tax Court · 1992