Legal Opinion
Emmis Publishing Corp. v. Indiana Department of State Revenue
Indiana Tax Court
Decided April 8, 1993No. 49T05-9011-TA-00059PublishedCited by 14 opinions
1Opinion of the Court
FISHER, Judge.
The Petitioner, Emmis Publishing Corporation (Emmis), appeals the final determination of the Respondent, the Indiana Department of State Revenue (the Department), denying the refund of state gross retail (sales) tax 1 paid for the years 1987, 1988, 1989, and the period from January 1, 1990, through June 30, 1990. The matter is before the court on the parties' motions for summary judgment.
ISSUES
The parties raise several issues which the court restates as follows.
I. Does 45 LA.C. 2.2-5-26(b)(2) unconstitutionally discriminate on the basis of the content of speech for purposes of…
2Cases cited44 opinions
- Will v. Michigan Department of State PoliceSupreme Court of the United States · 1989
- City of Los Angeles v. LyonsSupreme Court of the United States · 1983
- Hafer v. MeloSupreme Court of the United States · 1991
- Ashwander v. Tennessee Valley AuthoritySupreme Court of the United States · 1936
- Carey v. BrownSupreme Court of the United States · 1980
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3Cited by14 opinions
- Carroll County Rural Electric Membership Corp. v. Indiana Department of State RevenueIndiana Tax Court · 2000
- City of Indianapolis v. CampbellIndiana Court of Appeals · 2003
- Reuters America, Inc. v. SharpCourt of Appeals of Texas · 1995
- Arizona Department of Revenue v. Great Western Publishing, Inc.Court of Appeals of Arizona · 1999
- Mid-America Mailers, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1994
9 more not listed; retrieve them via the Exa API.