Legal Opinion
Rent-A-Center East, Inc. v. Indiana Department of State Revenue
Indiana Tax Court
Decided May 27, 2011No. 49T10-0612-TA-106PublishedCited by 2 opinions
1Opinion of the Court
*388ORDER ON PARTIES’ MOTIONS FOR SUMMARY JUDGMENT
WENTWORTH, J.
Rent-A-Center East, Inc. (RAC East) appeals the final determination of the Indiana Department of State Revenue (Department) that assessed adjusted gross income (AGI) tax liability for the 2003 tax year. The matter is before the Court on the parties’ motions for summary judgment. The parties raise several issues in their motions, which the Court consolidates and restates as whether the Department properly required RAC East to report its 2003 Indiana AGI tax liability using a combined income tax return with two of its affiliates.
FACTS…
2Cases cited11 opinions
- Dreaded, Inc. v. St. Paul Guardian Insurance Co.Indiana Supreme Court · 2009
- Watson v. Medical Emergency Services, Corp.Indiana Court of Appeals · 1989
- J.A.W. v. RobertsIndiana Court of Appeals · 1994
- C & C Oil Co. v. Indiana Department of State RevenueIndiana Tax Court · 1991
- Indiana Farmers Mutual Insurance Co. v. North Vernon Drop Forge, Inc.Indiana Court of Appeals · 2009
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3Cited by2 opinions
- Indiana Department of State Revenue v. Rent-A-Center East, Inc.Indiana Supreme Court · 2012
- Rent-A-Center East, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 2015