Legal Opinion
Indiana Department of State Revenue v. Brown Boveri Corp.
Indiana Supreme Court
Decided August 31, 1982No. 882S323PublishedCited by 5 opinions
1Opinion of the Court
HUNTER, Justice.
This case is before this Court upon the petition to transfer of defendant-appellee, the Indiana Department of State Revenue (Department). The Court of Appeals, First District, affirmed the judgment of the lower court in favor of Brown Boveri Corporation (Brown Boveri) holding that certain transactions of the company were protected as interstate commerce and were therefore exempt from any Indiana Gross Income Tax according to Ind.Code § 6-2-1-7(a) (Burns 1978). Indiana Department of State Revenue v. Brown Boveri Corporation, (1981) Ind.App., 429 N.E.2d 285.
While we agree with…
2Cases cited7 opinions
- Indiana Department of State Revenue v. Surface Combustion Corp.Indiana Supreme Court · 1953
- Kruse, Kruse & Miklosko, Inc. v. BeedyIndiana Court of Appeals · 1976
- Indiana Department of Revenue v. Glendale-Glenbrook AssociatesIndiana Supreme Court · 1981
- Gross Income Tax Division v. Fort Pitt Bridge WorksIndiana Supreme Court · 1949
- Indiana Department of State Revenue v. J. C. Penney Co.Indiana Court of Appeals · 1980
2 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Bethlehem Steel Corp. v. Indiana Department of State RevenueIndiana Tax Court · 1992
- City of Lake Station v. RogersIndiana Court of Appeals · 1986
- Indiana-Kentucky Electric Corp. v. Indiana Department of State RevenueIndiana Tax Court · 1992
- City of Alexandria v. AllenIndiana Court of Appeals · 1990
- David R. Webb Co. v. Indiana Department of State RevenueIndiana Tax Court · 2005