Legal Opinion
Indiana Waste Systems of Indiana, Inc. v. Indiana Department of State Revenue
Indiana Tax Court
Decided December 19, 1994No. 49T10-9201-TA-00004PublishedCited by 7 opinions
1Opinion of the Court
FISHER, Judge.
The Petitioner, Indiana Waste Systems of Indiana, Inc., d/b/a Waste Management of Indianapolis (Waste Management), brought this appeal after the Respondent, the Indiana Department of State Revenue (the Department) failed to act on Waste Management’s claim for refund. 1 The matter is now before the court on Waste Management’s second motion for summary judgment under Ind.Trial Rule 56.
BACKGROUND
Waste Management seeks the benefits of the public transportation exemption 2 from the gross retail and use tax. The court previously granted summary judgment in part and denied summary…
2Cases cited4 opinions
- Harlan Sprague Dawley, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1992
- Indiana Waste Systems of Indiana, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1994
- State, Department of Revenue v. Calcar Quarries, Inc.Indiana Court of Appeals · 1979
- National Serv-All, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1994
3Cited by7 opinions
- Meyer Waste System, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 2000
- Carnahan Grain, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 2005
- Wendt LLP v. Indiana Department of State RevenueIndiana Tax Court · 2012
- Panhandle Eastern Pipeline Co. v. Indiana Department of State RevenueIndiana Tax Court · 2001
- Harris County and Texas Commission on Environmental Quality v. International Paper Company, Texas Court of Appeals, 1st District (Houston)2016
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