Legal Opinion
Hunt Corp. v. Department of State Revenue
Indiana Tax Court
Decided April 20, 1999No. 49T10-9410-TA-00246PublishedCited by 14 opinions
1Opinion of the CourtFisher, J.
The Hunt Corporation (Hunt) appeals a final determination of the Department of State Revenue (Department) denying its claim for refund of corporate income taxes it paid for the 1988 through 1985 tax years.
FACTS AND PROCEDURAL HISTORY
Hunt is a holding company domiciled in Indiana. Hunt and its subsidiaries (the affiliated group) conducted business activities in a number of states, including Indiana. Hunt and its subsidiaries filed consolidated returns in Indiana for the tax years at issue. 1 See Ind.Code § 6-3-4-14 (1982). 2 The Department audited these returns and concluded that Hunt owed…
2Cases cited32 opinions
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- Mobil Oil Corp. v. Commissioner of Taxes of Vt.Supreme Court of the United States · 1980
- Japan Line, Ltd. v. County of Los AngelesSupreme Court of the United States · 1979
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3Cited by14 opinions
- Horseshoe Hammond, LLC v. Indiana Department of State RevenueIndiana Tax Court · 2007
- May Department Stores Co. v. Indiana Department of State RevenueIndiana Tax Court · 2001
- Hi-Way Dispatch, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 2001
- Williams v. Indiana Department of State RevenueIndiana Tax Court · 2001
- Salin Bancshares, Inc. v. Indiana Department of RevenueIndiana Tax Court · 2000
9 more not listed; retrieve them via the Exa API.