Legal Opinion
Madding v. Indiana Department of State Revenue
Indiana Court of Appeals
Decided June 21, 1971No. 1269A226PublishedCited by 18 opinions
1Opinion of the CourtBuchanan, J.
STATEMENT OF THE CASE AND FACTS — By this action, Plaintiffs-Appellants seek a refund of Indiana gross income taxes claimed to have been illegally and erroneously levied for the year 1964 in the amount of $57,809.17 on the theory that a nontaxable reorganization was effected rather than gross income received.
Appellants Ellis C. Madding, Elmo R. Madding and Richard H. Schaffer were the sole shareholders, officers and directors of the Appellant eight Indiana corporations.
On December 17, 1964, each of these eight corporations as Seller (the Corporations) and the three stockholders individually…
2Cases cited20 opinions
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- National Carbide Corp. v. CommissionerSupreme Court of the United States · 1949
- Rhode Island Hospital Trust Co. v. DoughtonSupreme Court of the United States · 1926
- Farwell v. Pyle-National Electric Headlight Co.Illinois Supreme Court · 1919
- Department of Treasury v. MuesselIndiana Supreme Court · 1941
15 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Winkler v. V.G. Reed & Sons, Inc.Indiana Supreme Court · 1994
- First Wisconsin Trust Co. v. SchroudCourt of Appeals for the Seventh Circuit · 1990
- Caylor-Nickel Clinic, P.C. v. Indiana Department of State RevenueIndiana Tax Court · 1991
- Cole Real Estate Corp. v. Peoples Bank & Trust Co.Indiana Court of Appeals · 1974
- State Ex Rel. Western Parks, Inc. v. Bartholomew County CourtIndiana Supreme Court · 1978
13 more not listed; retrieve them via the Exa API.