Legal Opinion
Subaru-Isuzu Automotive, Inc. v. Indiana Department of State Revenue
Indiana Tax Court
Decided January 31, 2003No. 49T10-0010-TA-108PublishedCited by 6 opinions
1Opinion of the CourtFisher, J.
Subaru-Isuzu Automotive, Inc. (Subaru) appeals two final determinations of the Indiana Department of State Revenue (Department) assessing it with approximately $1.5 million in Indiana adjusted gross income (AGT) tax and supplemental net income tax for 1997 and 1998. The issues are:
I. Whether Subaru must add back to its 1997-1998 Indiana adjusted gross income computation the property taxes that it had capitalized as inventory costs for federal tax purposes; and
II. Whether Indiana Code Section 6-3-2-2.6 requires Subaru to adjust its net operating loss by the amount of its adjusted gross income…
2Cases cited9 opinions
- Premier Property Management, Inc. v. ChavezIllinois Supreme Court · 2000
- Max Sobel Wholesale Liquors v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1980
- Consolidation Coal Co. v. Indiana Department of State RevenueIndiana Supreme Court · 1991
- Molsen v. CommissionerUnited States Tax Court · 1985
- Indiana Department of State Revenue v. Endress & Hauser, Inc.Indiana Court of Appeals · 1980
4 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Grand Victoria Casino & Resort, LP v. Indiana Department of State RevenueIndiana Tax Court · 2003
- E.I. Dupont De Nemours and Company v. Indiana Department of State RevenueIndiana Tax Court · 2017
- 1 Stop Auto Sales, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 2003
- Caterpillar, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 2013
- John and Sylvia Von Ermannsdorff v. Indiana Department of State RevenueIndiana Tax Court · 2016
1 more not listed; retrieve them via the Exa API.