Legal Opinion
Farm Credit Services of Mid-America v. Department of State Revenue
Indiana Tax Court
Decided January 19, 1999No. 49T10-9801-TA-00005PublishedCited by 7 opinions
1Opinion of the CourtFisher, J.
Farm Credit Services of Mid-America (Mid-America) appeals a final determination of the Department of State Revenue (Department) denying Mid-America a refund of Financial Institutions Tax 1 it paid for the tax years ending December 31, 1993 and December 31,1994.
BACKGROUND AND PROCEDURAL HISTORY
Mid-America, an Agricultural Credit Association (ACA), is part of a nationwide network, known as the Farm Credit System, 2 of cooperative, borrower-owned banks and local lending institutions that provide affordable credit to farmers and ranchers. 12 U.S.C. § 2001 (1994). The network was designed by…
2Cases cited14 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Mescalero Apache Tribe v. JonesSupreme Court of the United States · 1973
- United States v. County of AlleghenySupreme Court of the United States · 1944
- Department of Employment v. United StatesSupreme Court of the United States · 1966
- Des Moines National Bank v. FairweatherSupreme Court of the United States · 1923
9 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Miller Brewing Co. v. Indiana Department of State RevenueIndiana Supreme Court · 2009
- State v. FARM CREDIT SERVICES OF CENT. ARK.Supreme Court of Arkansas · 1999
- NORTHWEST LA PRODUCTION CREDIT v. StateLouisiana Court of Appeal · 1999
- Indiana Department of State Revenue v. Farm Credit Services of Mid-AmericaIndiana Supreme Court · 2000
- Production Credit Ass'n of Southeastern Missouri v. Director of RevenueSupreme Court of Missouri · 2000
2 more not listed; retrieve them via the Exa API.