Legal Opinion
Indiana Department of State Revenue v. Best Ever Companies
Indiana Court of Appeals
Decided July 30, 1986No. 2-785-A-211PublishedCited by 13 opinions
1Opinion of the Court
BUCHANAN, Chief Judge.
CASE SUMMARY
Defendant-appellant Indiana Department of State Revenue (Department) appeals from a judgment under the Indiana Gross Income Tax Act 1 [hereinafter cited as the Act] ordering a refund of taxes to plaintiff-appellee, Best Ever Companies, Inc. (Best Ever), claiming the trial court erred in concluding that Best Ever, a dairy processor and marketing company, qualified for favorable treatment as a "wholesale grocer."
We affirm.
FACTS
The facts most favorable to the trial court's judgment indicate that Best Ever operated a licensed dairy in Anderson, Indiana,…
2Cases cited7 opinions
- J. D. Adams Manufacturing Co. v. StorenSupreme Court of the United States · 1938
- Indiana Department of State Revenue v. Colpaert Realty Corp.Indiana Supreme Court · 1952
- Gross Income Tax Division v. Crown Development Co.Indiana Supreme Court · 1952
- Storen v. J. D. Adams Manufacturing Co.Indiana Supreme Court · 1937
- Van Allen v. StateIndiana Court of Appeals · 1984
2 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Johnson County Farm Bureau Cooperative Ass'n v. Indiana Department of State RevenueIndiana Tax Court · 1991
- Indiana Department of State Revenue v. Indianapolis Public Transportation Corp.Indiana Supreme Court · 1990
- Barco Beverage Corp. v. Indiana Alcoholic Beverage CommissionIndiana Court of Appeals · 1990
- State Board of Registration for Professional Engineers v. EberenzIndiana Court of Appeals · 1998
- State Board of Registration for Professional Engineers v. EberenzIndiana Supreme Court · 2000
8 more not listed; retrieve them via the Exa API.