Legal Opinion
Crystal Flash Petroleum, LLC v. Indiana Department of State Revenue
Indiana Tax Court
Decided December 14, 2015No. 49T10-1104-TA-25PublishedCited by 2 opinions
1Opinion of the Court
ORDER ON RESPONDENT’S MOTION FOR PARTIAL SUMMARY JUDGMENT
WENTWORTH, J.
Crystal Flash Petroleum, LLC has appealed the Indiana Department of State Revenue’s denial of its claims for refund of sales/use tax remitted for the 2007 and 2008 tax years. The matter is currently before the Court on the Department’s Motion for Partial Summary Judgment, which the Court grants in part and denies in part. 1
FACTS AND PROCEDURAL HISTORY
During the years at issue, Crystal Flash operated twenty-five convenience stores in Indiana. (See Resp’t Br. Supp. Mot. Partial Summ. J. (“Resp’t Br.”) at 2, Confd’l Ex. 2 at…
2Cases cited10 opinions
- Owens Corning Fiberglass Corp. v. CobbIndiana Supreme Court · 2001
- Harlan Sprague Dawley, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1992
- Horseshoe Hammond, LLC v. Indiana Department of State RevenueIndiana Tax Court · 2007
- Freson v. CombsIndiana Court of Appeals · 1982
- Scott Oil Co. v. Indiana Department of State RevenueIndiana Tax Court · 1992
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3Cited by2 opinions
- Marion County Assessor v. Simon DeBartolo Group, LP, DeBartolo Realty Partnership, LP, and SPG Lafayette Square, LLCIndiana Tax Court · 2016
- Miller Pipeline Corporation v. Indiana Department of State RevenueIndiana Tax Court · 2016