Legal Opinion
David R. Webb Co. v. Indiana Department of State Revenue
Indiana Tax Court
Decided April 25, 2005No. 49T10-0310-TA-50PublishedCited by 1 opinion
1Opinion of the Court
ORDER ON PARTIES’ CROSS-MOTIONS FOR SUMMARY JUDGMENT
FISHER, J.
The David R. Webb Company, Inc. (Webb) appeals the Indiana Department of State Revenue’s (Department) final determination assessing it with additional gross income tax liability for the years ending December 31, 1995, December 31, 1996, and December 31, 1997 (the years at issue). The matter, currently before the Court on the parties’ cross-motions for summary judgment, presents the following issue for review: whether the Department erred in finding that Webb’s sales to out-of-state purchasers were local transactions subject to…
2Cases cited11 opinions
- J. D. Adams Manufacturing Co. v. StorenSupreme Court of the United States · 1938
- Department of Treasury v. Wood Preserving Corp.Supreme Court of the United States · 1941
- Indiana Department of State Revenue v. Frank Purcell Walnut Lumber Co.Indiana Court of Appeals · 1972
- Bethlehem Steel Corp. v. Indiana Department of State RevenueIndiana Tax Court · 1992
- Mynsberge v. Department of State RevenueIndiana Tax Court · 1999
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3Cited by1 opinion
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