Legal Opinion
Mason Metals Co. v. Indiana Department of State Revenue
Indiana Tax Court
Decided April 13, 1992No. 49T05-9008-TA-00041PublishedCited by 11 opinions
1Opinion of the Court
FISHER, Judge.
The Petitioner, Mason Metals Company, Inc. (Mason), appeals the final determination of the Respondent, the Indiana Department of State Revenue (Department), denying Mason’s claims for refund of Indiana State Gross Retail and Use Tax (sales and use tax), IND. CODE 6-2.5-1-1 et seq., paid for the years 1985 and 1986.
FACTS
Mason is an Indiana corporation engaged in the recycling and manufacturing of tin products. Mason uses various motor carriers to transport its tin products to destinations throughout the continental United States. During the years at issue, Mason and American…
2Cases cited16 opinions
- Hauck v. Second National Bank of RichmondIndiana Court of Appeals · 1972
- Thomas v. FoglioOregon Supreme Court · 1961
- Orkin Exterminating Co., Inc. v. WaltersIndiana Court of Appeals · 1984
- State v. Mutual Life InsuranceIndiana Supreme Court · 1910
- Cleveland, Cincinnati, Chicago & St. Louis Railway Co. v. MooreIndiana Supreme Court · 1907
11 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Indiana Department of State Revenue v. Belterra Resort Indiana, LLCIndiana Supreme Court · 2010
- Bethlehem Steel Corp. v. Indiana Department of State RevenueIndiana Tax Court · 1992
- Maurer v. Indiana Department of State RevenueIndiana Tax Court · 1993
- Waste Management of Colorado, Inc. v. City of Commerce CityColorado Court of Appeals · 2010
- Indiana Bell Telephone Co. v. Indiana Department of State RevenueIndiana Tax Court · 1994
6 more not listed; retrieve them via the Exa API.