Legal Opinion
RDI/Caesars Riverboat Casino, LLC v. Indiana Department of State Revenue
Indiana Tax Court
Decided October 5, 2006No. 49T10-0409-TA-40PublishedCited by 2 opinions
1Opinion of the Court
ORDER ON PETITIONERS MOTION FOR SUMMARY JUDGMENT
FISHER, J.
RDI/Caesars Riverboat Casino, LLC (Caesars) appeals the final determination of the Indiana Department of State Revenue (Department), calculating Caesars's Riverboat Wagering Tax (RWT) lability for the period July 1, 2002 to June 30, 2003 {period at issue). The matter is currently before the Court on Caesars's motion for summary judgment. The issue for the Court to decide is whether the Department applied the proper RWT rate to Caesars's adjusted gross receipts for the period at issue. For the following reasons, the Court now DENIES…
2Cases cited6 opinions
- Johnson County Farm Bureau Cooperative Ass'n v. Indiana Department of State RevenueIndiana Tax Court · 1991
- Chrysler Financial Co. v. Indiana Department of State RevenueIndiana Tax Court · 2002
- Mynsberge v. Department of State RevenueIndiana Tax Court · 1999
- UACC Midwest, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1996
- Kohl's Department Stores, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 2005
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3Cited by2 opinions
- In re Indianapolis Downs, LLCUnited States Bankruptcy Court, D. Delaware · 2011
- Richardson's RV, Inc. v. Indiana Department of State RevenueIndiana Supreme Court · 2018