Legal Opinion
Wabash, Inc. v. Department of State Revenue
Indiana Tax Court
Decided June 1, 2000No. 49T10-9603-TA-27PublishedCited by 4 opinions
1Opinion of the CourtFisher, J.
The petitioner, Wabash Inc. (Wabash) appeals from a final determination of the Department of State Revenue (Department), finding that Wabash erroneously included Wabash’s parent company, Kearney-National Inc. (KN), on its consolidated tax return for the 1990 tax year. In its original tax appeal, Wabash disagrees with the Department’s final determination and asks this Court to reverse it. The Department also raises an additional issue: whether the apportionment method used by Wabash to calculate its taxes was correct. 1 For the reasons explained below, the Court finds in favor of Wabash on…
2Cases cited17 opinions
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Exxon Corp. v. Department of Revenue of Wis.Supreme Court of the United States · 1980
- Wisconsin Department of Revenue v. William Wrigley, Jr., Co.Supreme Court of the United States · 1992
- Indiana Department of State Revenue v. Bulkmatic Transport Co.Indiana Supreme Court · 1995
- Associated Insurance Companies, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1995
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3Cited by4 opinions
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- Smith-Pena v. Wells Fargo Bank, N.A. (In re Smith-Pena)United States Bankruptcy Court, D. Massachusetts · 2013
- Crawford v. BlueDistrict Court, D. Massachusetts · 2017