Legal Opinion
Reynolds Metals Co. v. Indiana Department of State Revenue, Gross Income Tax Division
Indiana Court of Appeals
Decided March 16, 1982No. 1-779A201PublishedCited by 9 opinions
1Opinion of the Court
NEAL, Judge.
STATEMENT OF THE CASE
This is an appeal by the plaintiff-appellant Reynolds Metals Company (Reynolds) from an adverse decision by the Johnson Circuit Court in its suit for refund of gross income taxes paid under protest to the defendant-appellee Indiana Department of State Revenue, Gross Income Tax Division (Department) for the audit period encompassing the years 1969,1970,1971, and 1972. Reynolds had reported $34,965,212 as gross income subject to taxation, and paid $174,-826 in taxes thereon. Thereafter, following an audit, the Department assessed Reynolds an additional tax of…
2Cases cited29 opinions
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
- Moorman Manufacturing Co. v. BairSupreme Court of the United States · 1978
- General Motors Corp. v. WashingtonSupreme Court of the United States · 1964
- Norton Co. v. Department of Revenue of Ill.Supreme Court of the United States · 1951
24 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Harden v. Monroe Guaranty InsuranceIndiana Court of Appeals · 1993
- Bethlehem Steel Corp. v. Indiana Department of State RevenueIndiana Tax Court · 1992
- Associated Milk Producers, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1987
- Marshall County Redi-Mix, Inc. v. MatthewIndiana Court of Appeals · 1983
- Indiana Department of Revenue v. Western Union Telegraph Co.Indiana Court of Appeals · 1987
4 more not listed; retrieve them via the Exa API.