Legal Opinion
Consolidation Coal Co. v. Indiana Department of State Revenue
Indiana Supreme Court
Decided December 12, 1991No. 82S00-8909-TA-667PublishedCited by 32 opinions
1Opinion of the Court
SHEPARD, Chief Justice.
This case explores whether West Virginia's Business and Occupation Tax is a state tax "based on or measured by income" for purposes of an add back provision in Indiana's Adjusted Gross Income Tax law. We hold that it is.
IL Factual Background
The taxpayer in this case, Consolidation Coal Company, is a Delaware corporation with its principal place of business in Pittsburgh, Pennsylvania. Consolidation Coal mines and sells coal in several states, including Indiana and West Virginia. This appeal concerns Consolidation Coal's liability for Indiana Adjusted Gross Income Tax…
2Cases cited7 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Doyle v. Mitchell Brothers Co.Supreme Court of the United States · 1918
- Spaulding v. International Bakers Services, Inc.Indiana Supreme Court · 1990
- Park 100 Development Co. v. Indiana Department of State RevenueIndiana Supreme Court · 1981
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3Cited by32 opinions
- Union Township School Corp. v. State Ex Rel. JoyceIndiana Court of Appeals · 1998
- Rush v. Elkhart County Plan CommissionIndiana Court of Appeals · 1998
- Saurer v. Board of Zoning AppealsIndiana Court of Appeals · 1994
- In the Matter of the Supervised Estate of Gary D. Kent John David Kent and Kevin Kent, as Co-Personal Representatives of the Estate of Gary D. Kent Nicholas Kent and David Kent v. Cynthia KerrIndiana Supreme Court · 2018
- USAir, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1993
27 more not listed; retrieve them via the Exa API.