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Belterra Resort Indiana, LLC v. Indiana Department of State Revenue

Indiana Tax Court

Decided February 4, 2009No. 49T10-0605-TA-49PublishedCited by 4 opinions

1Opinion of the Court

ORDER ON PARTIES' CROSS-MOTIONS FOR SUMMARY JUDGMENT 1

FISHER, J.

Belterra Resort Indiana, LLC (Bel-terra) appeals the Indiana Department of State Revenue's (Department) proposed assessment of use tax for the 2000 tax year (year at issue). Although the parties raise several issues in their motions, the disposi-tive issue in this case is whether Belterra's acquisition of its riverboat casino is subject to use tax.

FACTS AND PROCEDURAL HISTORY

Belterra is a Nevada corporation that owns and operates the Belterra Casino Resort, which consists of a hotel and riverboat casino (Miss Belterra), in…

2Cases cited9 opinions

  1. Gregory v. HelveringSupreme Court of the United States · 1935
  2. Commissioner v. FinkSupreme Court of the United States · 1987
  3. Horseshoe Hammond, LLC v. Indiana Department of State RevenueIndiana Tax Court · 2007
  4. Monarch Beverage Co. v. Indiana Department of State RevenueIndiana Tax Court · 1992
  5. Bethlehem Steel Corp. v. Indiana Department of State RevenueIndiana Tax Court · 1992

4 more not listed; retrieve them via the Exa API.

3Cited by4 opinions

  1. Indiana Department of State Revenue v. Belterra Resort Indiana, LLCIndiana Supreme Court · 2010
  2. Weintraut v. Comm'rUnited States Tax Court · 2016
  3. Indiana Department of State Revenue v. Belterra Resort Indiana, LLCIndiana Supreme Court · 2010
  4. Indiana Department of State Revenue v. Belterra Resort Indiana, LLCIndiana Supreme Court · 2010

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