Legal Opinion
Indiana Department of State Revenue v. Bethlehem Steel Corp.
Indiana Supreme Court
Decided August 19, 1994No. 49S05-9212-TA-1046PublishedCited by 21 opinions
1Opinion of the Court
SHEPARD, Chief Justice.
Does the Indiana corporate gross income tax apply to receipts from the sale of federal tax benefits when the benefits derive from equipment located in Indiana but the owner is commercially domiciled in another state and the transaction occurs out of state? We hold it does not.
I. Facts
Neither party disputes the facts. Bethlehem Steel Corporation is a multistate corporation which manufactures and sells fron and steel products. The corporation is incorporated in Delaware, commercially domiciled in Pennsylvania, and authorized to conduct business in all fifty states and the…
2Cases cited19 opinions
- Freeman v. HewitSupreme Court of the United States · 1947
- Farmers Loan & Trust Co. v. MinnesotaSupreme Court of the United States · 1930
- J. D. Adams Manufacturing Co. v. StorenSupreme Court of the United States · 1938
- Wheeling Steel Corp. v. FoxSupreme Court of the United States · 1936
- Indiana Department of State Revenue v. Caylor-Nickel Clinic, P.C.Indiana Supreme Court · 1992
14 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Clifft v. Indiana Department of State RevenueIndiana Supreme Court · 1995
- May v. FrauhigerIndiana Court of Appeals · 1999
- Indiana Department of State Revenue v. Belterra Resort Indiana, LLCIndiana Supreme Court · 2010
- Hunt Corp. v. Department of State RevenueIndiana Tax Court · 1999
- Indiana Department of State Revenue v. Belterra Resort Indiana, LLCIndiana Supreme Court · 2011
16 more not listed; retrieve them via the Exa API.