Legal Opinion
Marhoefer Packing Co. v. Indiana Department of State Revenue
Indiana Court of Appeals
Decided September 13, 1973No. 2-1072A88PublishedCited by 31 opinions
1Opinion of the CourtSullivan, J.
Plaintiff-appellant Marhoefer Packing Company, Inc. (Marhoefer) appeals from a judgment of dismissal pursuant to Rule TR. 12(B) (6). The litigation concerns the application of the Indiana Gross Income Tax Act, IC 1971, 6-2-1-1, Ind. Ann. Stat. § 64-2601 et seq. (Burns 1972 Supp.). 1
Marhoefer is an Indiana corporation engaged in the sale of stocks of groceries to retail food establishments. The amount of taxes for which Marhoefer was liable under the Act, insofar as here pertinent, depended upon whether in tax years 1965, 1966 and 1967, Marhoefer came within the definition of “wholesale…
2Cases cited35 opinions
- Bull v. United StatesSupreme Court of the United States · 1935
- Farley v. FarleyIndiana Court of Appeals · 1973
- COMBS, AUDITOR v. CookIndiana Supreme Court · 1958
- Cooper v. County Board of Review of Grant CountyIndiana Court of Appeals · 1971
- Calvert Distillers Corp. v. Board of Finance & RevenueSupreme Court of Pennsylvania · 1954
30 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- Schiro v. StateIndiana Supreme Court · 1983
- State v. SprolesIndiana Supreme Court · 1996
- Foremost Life Insurance v. Department of InsuranceIndiana Supreme Court · 1980
- Middleton Motors, Inc. v. Indiana Department of State RevenueIndiana Supreme Court · 1978
- Indiana Waste Systems, Inc. v. Board of CommissionersIndiana Court of Appeals · 1979
26 more not listed; retrieve them via the Exa API.