Legal Opinion

Gulf Stream Coach, Inc. v. State Board of Tax Commissioners

Indiana Tax Court

Decided February 16, 1988No. 20T05-8610-TA-00028PublishedCited by 15 opinions

1Opinion of the Court

FISHER, Judge.

STATEMENT OF THE CASE

This case concerns an appeal from the final determination of the State Board of Tax Commissioners denying the Plaintiff an exemption claimed under IC 6-1.1-10-830. The parties have stipulated as follows:

1. Gulf Stream is a corporation organized, existing, and in good standing, for all periods relevant hereto, under the laws of the State of Indiana, with its principal place of business in Nappanee, Elkhart County, Indiana.

2. For all periods relevant hereto, Gulf Stream was engaged in the conversion and manufacture of motor homes and travel trailers…

2Cases cited4 opinions

  1. Thor Power Tool Co. v. CommissionerSupreme Court of the United States · 1979
  2. Central of Georgia Railway Co. v. WrightSupreme Court of the United States · 1907
  3. Davis v. StateIndiana Supreme Court · 1977
  4. State Board of Tax Commissioners v. Carrier Corp.Indiana Supreme Court · 1977

3Cited by15 opinions

  1. Caylor-Nickel Clinic, P.C. v. Indiana Department of State RevenueIndiana Tax Court · 1991
  2. Monarch Steel Co. v. State Board of Tax CommissionersIndiana Tax Court · 1993
  3. Paul Heuring Motors, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1993
  4. Dav-Con, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1994
  5. American Juice Co., Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1988

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