Legal Opinion
Indiana Department of State Revenue v. Marsh Supermarkets, Inc.
Indiana Court of Appeals
Decided November 10, 1980No. 2-978A315PublishedCited by 8 opinions
1Opinion of the Court
BUCHANAN, Chief Judge.
CASE SUMMARY
Appellant-Defendant Indiana Department of Revenue appeals from a judgment 1 in favor of taxpayer Marsh Supermarkets, Inc., claiming that cash discounts extended by Marsh (Taxpayer) through coupons are subject to Indiana Sales Tax; that Marsh is liable for Indiana Gross Income Tax on cash discounts received from its suppliers for volume purchases; and that receipts by Marsh of agency reimbursement payments from two subsidiaries are also subject to Indiana Gross Income Tax.
We affirm.
FACTS
The evidence and facts most favorable to the trial court’s judgment are:
Dur…
2Cases cited8 opinions
- Jones v. StateIndiana Supreme Court · 1978
- Department of Treasury v. Ice Service, Inc.Indiana Supreme Court · 1942
- First National Bank of Mishawaka v. KammIndiana Court of Appeals · 1972
- Western Adjustment & Inspection Co. v. Gross Income Tax DivisionIndiana Supreme Court · 1957
- City of Beech Grove v. SchmithIndiana Court of Appeals · 1975
3 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Monarch Beverage Co. v. Indiana Department of State RevenueIndiana Tax Court · 1992
- Bethlehem Steel Corp. v. Indiana Department of State RevenueIndiana Tax Court · 1992
- White Truck Sales of Indianapolis, Inc. v. Shelby National Bank of ShelbyvilleIndiana Court of Appeals · 1981
- Bryan Manufacturing Co. v. HarrisIndiana Court of Appeals · 1984
- Universal Group Ltd. v. Indiana Department of State RevenueIndiana Tax Court · 1993
3 more not listed; retrieve them via the Exa API.