Legal Opinion
Hardware Wholesalers, Inc. v. Indiana Department of State Revenue
Indiana Tax Court
Decided August 26, 1992No. 49T05-8903-TA-00008PublishedCited by 1 opinion
1Opinion of the Court
FISHER, Judge.
Hardware Wholesalers, Inc. (HW!) claims a refund from the Indiana Department of State Revenue (the Department) of intangibles tax assessed and collected together with interest in the amount of $67,-391.73 for the years 1983, 1984, and 1985, plus additional interest accrued. Pursuant to IND.CODE 6-5.1-2-1 (repealed 1989), the tax was assessed on transactions involving the transfer of HWI's excess cash holdings. This case is before the court on the HWI's motion for summary judgment.
FACTS
HWI is a multi-state hardware wholesaler incorporated in Indiana with its principal place of…
2Cases cited18 opinions
- Indiana Department of State Revenue v. Caylor-Nickel Clinic, P.C.Indiana Supreme Court · 1992
- Caylor-Nickel Clinic, P.C. v. Indiana Department of State RevenueIndiana Tax Court · 1991
- Adkins v. Indiana Employment Security DivisionIndiana Court of Appeals · 1946
- W. H. Dreves, Inc. v. Oslo School TownshipIndiana Supreme Court · 1940
- Scheid v. State Board of Tax CommissionersIndiana Tax Court · 1990
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3Cited by1 opinion
- Indiana Department of State Revenue v. Hardware Wholesalers, Inc.Indiana Supreme Court · 1993