Legal Opinion
Bethlehem Steel Corp. v. Indiana Department of State Revenue
Indiana Tax Court
Decided August 19, 1992No. 49T05-8912-TA-00070PublishedCited by 21 opinions
1Opinion of the Court
FISHER, Judge.
Bethlehem Steel Corporation (Bethlehem) claims a refund from the Indiana Department of State Revenue (the Department) of gross income tax assessed and collected together with interest on cash proceeds received from interstate transactions structured pursuant to Internal Revenue Code § 168(f)(8) (1981) (repealed 1986) in the amount of $717,451 for the years 1981, 1982, and 1983. The case is before the court on the parties' cross motions for summary judgment.
FACTS
The parties stipulated the following facts. Bethlehem is a Delaware corporation, commercially domiciled in Bethlehem,…
2Cases cited67 opinions
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Pullman's Palace Car Co. v. PennsylvaniaSupreme Court of the United States · 1891
- Bayh v. SonnenburgIndiana Supreme Court · 1991
- Browning v. City of WaycrossSupreme Court of the United States · 1914
- Wheeling Steel Corp. v. FoxSupreme Court of the United States · 1936
62 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Indiana Department of State Revenue v. Belterra Resort Indiana, LLCIndiana Supreme Court · 2010
- Indiana Department of State Revenue v. Bethlehem Steel Corp.Indiana Supreme Court · 1994
- First National Leasing v. Indiana Department of State RevenueIndiana Tax Court · 1992
- Indiana-Kentucky Electric Corp. v. Indiana Department of State RevenueIndiana Tax Court · 1992
- Burke v. Town of ScherervilleIndiana Court of Appeals · 2000
16 more not listed; retrieve them via the Exa API.