Legal Opinion
Tell City Boatworks, Inc. v. Indiana Department of State Revenue
Indiana Tax Court
Decided April 18, 2019No. 18T-TA-4PublishedCited by 1 opinion
1Opinion of the CourtWentworth, J.
This matter concerns Tell City Boatworks, Inc.'s Motion to Strike the Report and Exclude the Testimony of John William Sullivan. Upon review, the Court denies Tell City's Motion.
BACKGROUND
Tell City is a domestic corporation that designs and manufactures barges and other vessels. (See Jt. Stipulation of Facts ("Second Stip") ¶¶ 1-4, 10 (filed 1/11/2019).) In 2015, Tell City filed an amended Indiana income tax return, claiming its work on six projects entitled it to both a qualified research expense credit (the "QRE credit") and an income tax refund for 2010. (See Second Stip. ¶¶ 6, 29.) The…
2Cases cited3 opinions
- Malinski v. StateIndiana Supreme Court · 2003
- Norfolk Southern Railway Co. v. Estate of WagersIndiana Court of Appeals · 2005
- Trinity Industries, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 2014
3Cited by1 opinion
- Tell City Boatworks, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 2020