Legal Opinion
Indiana Department of State Revenue v. Endress & Hauser, Inc.
Indiana Court of Appeals
Decided May 27, 1980No. 1-1279A368PublishedCited by 26 opinions
1Opinion of the Court
RATLIFF, Judge.
STATEMENT OF THE CASE
The Indiana Department of State Revenue (Department) appeals from an adverse ruling on Endress & Hauser, Inc.’s (En-dress’s) Motion for Summary Judgment. The facts were uncontested, and the trial court’s judgment was based solely on an interpretation of the applicable Indiana tax statutes.
FACTS
The undisputed facts are as follows. On March 30, 1970, the taxpayer, Endress, was incorporated as a Massachusetts corporation with its only business location in Beverly, Massachusetts. When it ceased doing business as a Massachusetts corporation on December 31, 1973,…
2Cases cited17 opinions
- Economy Oil Corp. v. Indiana Department of State RevenueIndiana Court of Appeals · 1974
- Baker v. COMPTONIndiana Supreme Court · 1965
- State ex rel. Lewis v. SmithIndiana Supreme Court · 1902
- Gonser v. Bd. of Com'rs for Owen Cty.Indiana Court of Appeals · 1978
- Gross Income Tax Division v. L. S. Ayres & Co.Indiana Supreme Court · 1954
12 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Indiana Department of State Revenue v. Horizon BancorpIndiana Supreme Court · 1994
- Haimbaugh Landscaping, Inc. v. JegenIndiana Court of Appeals · 1995
- In the Matter of Estate of KingseedIndiana Court of Appeals · 1980
- Cooper Industries, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1996
- Hunt Corp. v. Department of State RevenueIndiana Tax Court · 1999
21 more not listed; retrieve them via the Exa API.