Legal Opinion
Indiana Department of State Revenue v. Mercantile Mortgage Co.
Indiana Court of Appeals
Decided December 2, 1980No. 2-578A174PublishedCited by 4 opinions
1Opinion of the Court
SULLIVAN, Judge.
Mercantile Mortgage Company (Mercantile) is a Missouri corporation with its principal place of business in St. Louis. Mercantile is in the business of originating loans and reselling those loans to institutional investors. Since 1963, Mercantile has been qualified to do business in Indiana and has maintained as many as five Indiana branch offices.
After paying Indiana Intangibles Tax under protest, Mercantile requested a refund of tax, penalty and interest for the period of January 1, 1972 through December 31, 1974. Later, that request was amended to include an additional claim…
2Cases cited15 opinions
- Indiana Department of State Revenue v. Frank Purcell Walnut Lumber Co.Indiana Court of Appeals · 1972
- Travelers Indemnity Co. v. ArmstrongIndiana Court of Appeals · 1979
- Zoercher v. Indiana Associated Telephone Corp.Indiana Supreme Court · 1937
- Herron v. KeeranIndiana Supreme Court · 1877
- Grieves v. State Ex Rel. County Atty.Supreme Court of Oklahoma · 1934
10 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Van Orman v. StateIndiana Court of Appeals · 1981
- Beer Distributor of Indiana, Inc. v. State Ex Rel. Indiana Alcoholic Beverage CommissionIndiana Court of Appeals · 1982
- Area Interstate Trucking, Inc. v. Indiana State Department of RevenueIndiana Court of Appeals · 1991
- State, Indiana State Department of Revenue v. DaviesIndiana Court of Appeals · 1981