Legal Opinion
Anderson v. Indiana Department of State Revenue
Indiana Tax Court
Decided October 30, 2001No. 49T10-0002-TA-13PublishedCited by 4 opinions
1Opinion of the CourtFisher, J.
Max E. Anderson, d.b.a. MX. Express (M.X. Express), appeals the November, 10, 1999 order of the Indiana Department of State Revenue (Department) denying M.X. Express's claim for a refund of Indiana's Motor Carrier Fuel Tax (MCFT) for 1997, 1998, and the first two quarters of 1999. This matter is before the Court on MX. Express's Motion for Class Certification and its Motion for Partial Summary Judgment, in which MX. Express raises the following issues:
I. Whether the Court should certify a class for which MX. Express would be the representative; and
II. Whether the assessment and collection of…
2Cases cited19 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Bacchus Imports, Ltd. v. DiasSupreme Court of the United States · 1984
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Oklahoma Tax Commission v. Jefferson Lines, Inc.Supreme Court of the United States · 1995
- Commonwealth Edison Co. v. MontanaSupreme Court of the United States · 1981
14 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Galligan v. Indiana Department of State RevenueIndiana Tax Court · 2005
- Asplundh Tree Expert Co. v. Indiana Department of State RevenueIndiana Tax Court · 2015
- Anderson, Dba M. X. Express v. Indiana Department of State RevenueSupreme Court of the United States · 2002
- Waste Management of Indiana, LLC v. Indiana Department of State RevenueIndiana Tax Court · 2002