Legal Opinion
Aztar Indiana Gaming Corp. v. Indiana Department of State Revenue
Indiana Tax Court
Decided April 19, 2004No. 49T10-0007-TA-89PublishedCited by 4 opinions
1Opinion of the Court
ORDER ON PARTIES' CROSS-MOTIONS FOR SUMMARY JUDGMENT
FISHER, J.
Aztar Indiana Gaming Corporation (Az-tar) challenges the final determination of the Indiana Department of State Revenue (Department) in which Aztar is assessed with additional Indiana adjusted gross income tax and supplemental net income tax liabilities for the years ending December 28, 1995, January 2, 1997, and January 1, 1998 (the years at issue). The matter is currently before the Court on the parties' cross-motions for summary judgment. The sole issue for the Court to decide is whether Indiana's Riverboat Wagering Tax (RWT) is…
2Cases cited9 opinions
- Miles v. Department of TreasuryIndiana Supreme Court · 1935
- Lutz, Atty.-Gen. v. Arnold, Atty. Tr.Indiana Supreme Court · 1935
- Snyder v. Indiana Department of State RevenueIndiana Tax Court · 2000
- Consolidation Coal Co. v. Indiana Department of State RevenueIndiana Supreme Court · 1991
- Indiana Department of State Revenue v. Endress & Hauser, Inc.Indiana Court of Appeals · 1980
4 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- MacFarlane v. Utah State Tax CommissionUtah Supreme Court · 2006
- In re Indianapolis Downs, LLCUnited States Bankruptcy Court, D. Delaware · 2011
- Riverboat Development, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 2008
- PENN Entertainment, Inc. (f/k/a Penn National Gaming, Inc.) v. Department Of State RevenueIndiana Supreme Court · 2026