Legal Opinion
Johnson County Farm Bureau Cooperative Ass'n v. Indiana Department of State Revenue
Indiana Tax Court
Decided March 21, 1991No. 49T05-8912-TA-00066PublishedCited by 82 opinions
1Opinion of the Court
FISHER, Judge.
Johnson County Farm Bureau Cooperative Association, Inc. (Johnson County) appeals the Indiana Department of Revenue's (Department) denial of its claims for refund. Johnson County claimed refunds of gross income taxes, penalties, and interest initially in the amount of $10,640.17 for the calendar years 1979, 1980, 1981, and subsequently in the amount of $9,102.89 for 1983, 1984, and 1985.
During the assessment period, Johnson County, an agricultural membership cooperative, was a grain dealer engaged in the business of selling feed, fertilizer, seed, fuel oil, garden supplies,…
2Cases cited70 opinions
- Addison v. Holly Hill Fruit Products, Inc.Supreme Court of the United States · 1944
- United States v. RaynorSupreme Court of the United States · 1938
- City of Evansville v. Southern Indiana Gas & Electric Co.Indiana Court of Appeals · 1976
- Economy Oil Corp. v. Indiana Department of State RevenueIndiana Court of Appeals · 1974
- Indiana Department of State Revenue v. Colpaert Realty Corp.Indiana Supreme Court · 1952
65 more not listed; retrieve them via the Exa API.
3Cited by82 opinions
- Marshall v. StateIndiana Supreme Court · 1993
- Osolo Township v. Elkhart Maple Lane Associates L.P.Indiana Tax Court · 2003
- Caylor-Nickel Clinic, P.C. v. Indiana Department of State RevenueIndiana Tax Court · 1991
- C & C Oil Co. v. Indiana Department of State RevenueIndiana Tax Court · 1991
- Mechanics Laundry & Supply, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1995
77 more not listed; retrieve them via the Exa API.