Legal Opinion
Glass Wholesalers, Inc. v. State of Indiana Board of Tax Commissioners
Indiana Tax Court
Decided March 28, 1991No. 45T05-8911-TA-00056PublishedCited by 17 opinions
1Opinion of the Court
FISHER, Judge.
Glass Wholesalers, Inc. (Glass) appeals the Indiana State Board of Tax Commissioners' (State Board) final determination denying an adjustment for abnormal obsolescence on inventory reported on Glass' 1988 business tangible personal property tax return.
FACTS
In 1986, Glass Wholesalers was incorporated for the purpose of wholesaling automobile glass. Glass stocked its inventory chiefly with Chrysler product windshields it agreed to purchase from Lansing Auto Glass. The inventory obtained from Lansing Auto Glass was the only inventory Glass maintained. Customer orders that could not…
2Cases cited17 opinions
- Consolidated Edison Co. v. National Labor Relations BoardSupreme Court of the United States · 1938
- R. H. Stearns Co. v. United StatesSupreme Court of the United States · 1934
- McClanahan v. Remington Freight Lines, Inc.Indiana Supreme Court · 1988
- WATSON RURAL WATER CO. INC. v. Ind. Cities Water Corp.Indiana Court of Appeals · 1989
- Hatcher v. Indiana State Board of Tax CommissionersIndiana Tax Court · 1990
12 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Miller Brewing Co. v. Indiana Department of State RevenueIndiana Supreme Court · 2009
- GTE North Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1994
- USAir, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1993
- Fleet Supply, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 2001
- Marion County Assessor v. Washington Square Mall, LLC, DeBartolo Realty Partnership, LP, and Simon Capital, LPIndiana Tax Court · 2015
12 more not listed; retrieve them via the Exa API.