Legal Opinion
Uniden America Corp. v. Indiana Department of State Revenue
Indiana Tax Court
Decided October 6, 1999No. 49T10-9604-TA-00035PublishedCited by 13 opinions
1Opinion of the CourtFisher, J.
Petitioner Uniden America Corporation (Uniden) appeals the Letter of Findings issued by the Indiana Department of State Revenue (Department) denying in part Uniden’s protest of the Department’s proposed assessment of Indiana gross income tax. The sole issue for consideration in Uniden’s partial motion for summary judgment is whether certain interstate sales of Uniden’s products were subject to the gross income tax.
FACTS AND PROCEDURAL HISTORY
The parties do not dispute the relevant facts. Uniden was incorporated under the laws of Indiana in 1970. For its fiscal years ending March 31 of 1990,…
2Cases cited17 opinions
- Indiana Department of State Revenue v. Caylor-Nickel Clinic, P.C.Indiana Supreme Court · 1992
- Johnson County Farm Bureau Cooperative Ass'n v. Indiana Department of State RevenueIndiana Tax Court · 1991
- Harlan Sprague Dawley, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1992
- Caylor-Nickel Clinic, P.C. v. Indiana Department of State RevenueIndiana Tax Court · 1991
- Indiana Department of State Revenue v. Frank Purcell Walnut Lumber Co.Indiana Court of Appeals · 1972
12 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Dekalb County Eastern Community School District v. Department of Local Government FinanceIndiana Tax Court · 2010
- May Department Stores Co. v. Indiana Department of State RevenueIndiana Tax Court · 2001
- Orange County Assessor v. StoutIndiana Tax Court · 2013
- Hi-Way Dispatch, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 2001
- Salin Bancshares, Inc. v. Indiana Department of RevenueIndiana Tax Court · 2000
8 more not listed; retrieve them via the Exa API.