Legal Opinion
Indiana Department of State Revenue v. Belterra Resort Indiana, LLC
Indiana Supreme Court
Decided October 5, 2010No. 49S10-1010-TA-519PublishedCited by 28 opinions
1Opinion of the Court
RUCKER, Justice.
In this opinion we address the question of whether a contribution by a parent corporation to the capital of its subsidiary is automatically excluded from Indiana use tax. We conclude it is not.
Facts and Procedural History
Belterra Resort Indiana, LLC ("Belter-ra") is a Nevada corporation that owns and operates a hotel and riverboat casino in Switzerland County. Pinnacle Entertainment Inc. ("Pinnacle"), a Delaware corporation, is Belterra's parent company. Pinnacle contracted with Alabama Shipyard, Inc. of Mobile, Alabama to purchase and construct the Miss Belterra riverboat in…
2Cases cited21 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- NBZ, INC. v. PilarskiCourt of Appeals of Wisconsin · 1994
- DiMizio v. RomoIndiana Court of Appeals · 2001
- Paint Shuttle, Inc. v. Continental Casualty Co.Indiana Court of Appeals · 2000
- Associated Wholesale Grocers, Inc., and Its Subsidiary, Super Market Developers, Inc. v. United StatesCourt of Appeals for the Tenth Circuit · 1991
16 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Terry and Laura Wagler, Larry and Jennifer Wagler, Norman Wagler, and Janet and Nathan Wagler v. West Boggs Sewer District Inc.Indiana Court of Appeals · 2012
- Lily, Inc. d/b/a Weinbach Cafeteria and Fernando Tudela v. Silco, LLC.Indiana Court of Appeals · 2013
- Indiana Department of State Revenue v. Belterra Resort Indiana, LLCIndiana Supreme Court · 2011
- Indiana Department of Revenue v. Miller Brewing Co.Indiana Supreme Court · 2012
- Indiana Department of State Revenue v. Rent-A-Center East, Inc.Indiana Supreme Court · 2012
23 more not listed; retrieve them via the Exa API.