Legal Opinion
Associated Insurance Companies, Inc. v. Indiana Department of State Revenue
Indiana Tax Court
Decided September 29, 1995No. 49T10-9405-TA-00152PublishedCited by 15 opinions
1Opinion of the Court
FISHER, Judge.
Associated Insurance Companies, Inc. (AIC]) and several of its subsidiaries appeal the final determination of the Indiana Department of State Revenue (the Department) partially denying the application of the Indiana Comprehensive Health Insurance Association (ICHIA) tax credit against their consolidated gross income tax liability.
ISSUE
Whether an ICHIA member may apply its ICHIA credit against the full amount of its consolidated gross income tax liability.
*1272FACTS AND PROCEDURAL HISTORY
ICHIA is a non-profit legal entity that provides health insurance to Indiana residents who cannot…
2Cases cited15 opinions
- Indiana Department of State Revenue v. Caylor-Nickel Clinic, P.C.Indiana Supreme Court · 1992
- Johnson County Farm Bureau Cooperative Ass'n v. Indiana Department of State RevenueIndiana Tax Court · 1991
- Caylor-Nickel Clinic, P.C. v. Indiana Department of State RevenueIndiana Tax Court · 1991
- Marion County Sheriff's Merit Board v. Peoples Broadcasting Corp.Indiana Supreme Court · 1989
- Mechanics Laundry & Supply, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1995
10 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- M-Plan, Inc. v. Indiana Comprehensive Health Insurance Ass'nIndiana Supreme Court · 2004
- Cooper Industries, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1996
- Hunt Corp. v. Department of State RevenueIndiana Tax Court · 1999
- Mynsberge v. Department of State RevenueIndiana Tax Court · 1999
- Uniden America Corp. v. Indiana Department of State RevenueIndiana Tax Court · 1999
10 more not listed; retrieve them via the Exa API.