Legal Opinion
Columbia Sportswear USA Corporation v. Indiana Department of State Revenue
Indiana Tax Court
Decided December 18, 2015No. 49T10-1104-TA-32PublishedCited by 4 opinions
1Opinion of the Court
ORDER ON PARTIES’ CROSS-MOTIONS FOR SUMMARY JUDGMENT
WENTWORTH, J.
Columbia Sportswear USA Corporation challenges the Indiana Department of State Revenue’s assessment of adjusted gross income tax (AGIT) for the 2005, 2006, and 2007 tax years (the “years at issue”). The matter is currently before the Court on the parties’ cross-motions for summary judgment. 1 . The dispositive issue is .whether the Department’s adjustments to Columbia Sportswear’s net in come for each of the years at issue were proper. 2 The Court finds that they were not.
FACTS AND PROCEDURAL HISTORY
The following facts are not…
2Cases cited17 opinions
- Moorman Manufacturing Co. v. BairSupreme Court of the United States · 1978
- Hans Rees' Sons, Inc. v. North Carolina Ex Rel. MaxwellSupreme Court of the United States · 1931
- Norfolk & Western Railway Co. v. Missouri State Tax CommissionSupreme Court of the United States · 1968
- American Standard, Inc. v. United StatesUnited States Court of Claims · 1979
- Mayhue v. SparkmanIndiana Supreme Court · 1995
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3Cited by4 opinions
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