Legal Opinion
Associated Milk Producers, Inc. v. Indiana Department of State Revenue
Indiana Supreme Court
Decided March 1, 1989No. 34S05-8712-TA-1194PublishedCited by 10 opinions
1Opinion of the Court
DeBRULER, Justice.
This case is before us on a direct appeal from a decision in the Indiana Tax Court pursuant to I.C. 33-3-5-15. In that court Judge Fisher found that certain business transactions of the appellant Associated Milk Producers, Inc. (AMPI) were local in nature and therefore AMPI was not entitled to an exemption from Indiana’s Gross Income Tax as provided for in 45 I.A.C. 1-1-119. We affirm.
AMPI is a farmer-owned cooperative with headquarters in Texas. It operates in Indiana as well as other states. Its Indiana facility is located in Warsaw, Indiana where cheese is manufactured…
2Cases cited8 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Goldberg v. SweetSupreme Court of the United States · 1989
- First Federal Savings & Loan Ass'n of Gary v. StoneIndiana Court of Appeals · 1984
- International Harvester Co. v. Department of Treasury of State of IndianaSupreme Court of the United States · 1944
- In Re the Wardship of B.C.Indiana Supreme Court · 1982
3 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Hoosier Energy Rural Electric Cooperative, Inc. v. Indiana Department of State RevenueIndiana Supreme Court · 1991
- Monarch Beverage Co. v. Indiana Department of State RevenueIndiana Tax Court · 1992
- Indiana Department of State Revenue v. Bethlehem Steel Corp.Indiana Supreme Court · 1994
- USAir, Inc. v. Indiana Department of State RevenueIndiana Supreme Court · 1991
- Indiana-Kentucky Electric Corp. v. Indiana Department of State RevenueIndiana Tax Court · 1992
5 more not listed; retrieve them via the Exa API.