Legal Opinion
May Department Stores Co. v. Indiana Department of State Revenue
Indiana Tax Court
Decided May 7, 2001No. 49T10-9906-TA-144PublishedCited by 20 opinions
1Opinion of the CourtFisher, J.
Petitioner, The May Department Stores Company (May), successor in merger with Associated Dry Goods Corporation (Associated), challenges the Indiana Department of State Revenue’s (Department) refusal to refund May $384,424.03 in adjusted gross income tax, see Ind.Code Ann. § 6-3-2-1 (West 2000), supplemental net income tax, see I.C. § 6-3-8-1, and interest for the tax year beginning February 1, 1986 and ending January 31, 1987. The income taxed was primarily generated by Associated’s sale of the assets comprising Joseph Horne Co. (Horne), a division of Associated. These gains were initially…
2Cases cited34 opinions
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Mobil Oil Corp. v. Commissioner of Taxes of Vt.Supreme Court of the United States · 1980
- Allied-Signal, Inc. Ex Rel. Bendix Corp. v. Director, Division of TaxationSupreme Court of the United States · 1992
- Texaco-Cities Service Pipeline Co. v. McGawIllinois Supreme Court · 1998
- Polaroid Corp. v. OffermanSupreme Court of North Carolina · 1998
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3Cited by20 opinions
- Blessing/White, Inc. v. ZehnderAppellate Court of Illinois · 2002
- American States Insurance v. HamerAppellate Court of Illinois · 2004
- Gannett Satellite Information Network, Inc. v. STATE, DEPT. OF REV.Montana Supreme Court · 2009
- McKesson Water Products Co. v. Director, Division of TaxationNew Jersey Tax Court · 2007
- Jim Beam Brands Co. v. Franchise Tax BoardCalifornia Court of Appeal · 2005
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