Legal Opinion
Chrome Deposit Corp. v. Indiana Department of State Revenue
Indiana Tax Court
Decided June 26, 1990No. 49T05-8908-TA-00033, 49T05-8908-TA-00034PublishedCited by 11 opinions
1Opinion of the Court
FISHER, Judge.
Chrome Deposit Corporation, an Indiana corporation, has filed its motion for summary judgment seeking a refund of corporation gross income taxes for the years 1982 and 1983, and sales and use taxes for the years 1982, 1983, and 1984, which were paid to the Indiana Department of State Revenue. The Department does not dispute the lack of any genuine issue of material fact, but only disputes Chrome Deposit’s conclusions.
Facts
During the years in issue, Chrome Deposit was in the business of manufacturing a layered hard chromium metal that ranged in thickness from three…
2Cases cited11 opinions
- Pepkowski v. Life of Indiana Insurance Co.Indiana Supreme Court · 1989
- Department of Treasury of Ind. v. Ingram-Richardson Mfg. Co. of Ind.Supreme Court of the United States · 1941
- Popp v. HardyIndiana Court of Appeals · 1987
- Department of Revenue v. United States Steel Corp.Indiana Court of Appeals · 1981
- Oster v. Department of TreasuryIndiana Supreme Court · 1941
6 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Babinchak v. Town of ChestertonIndiana Court of Appeals · 1992
- Harlan Sprague Dawley, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1992
- Inland Steel v. PequignotIndiana Court of Appeals · 1993
- Rotation Products Corp. v. Department of State RevenueIndiana Tax Court · 1998
- Uniden America Corp. v. Indiana Department of State RevenueIndiana Tax Court · 1999
6 more not listed; retrieve them via the Exa API.