Legal Opinion
Indiana Department of State Revenue v. Indianapolis Transit System, Inc.
Indiana Court of Appeals
Decided November 18, 1976No. 2-675A137PublishedCited by 14 opinions
1Opinion of the CourtLybrook, J.
Defendant-appellant, Indiana Department of State Revenue (State) appeals from judgment in favor of plaintiff-appellee, Indianapolis Transit System, Inc. (ITS). State presents the following issues for our review:(1) Whether the Court’s Finding of Fact (4), which reads:
“4. Shortly after the passage of the' sales and use tax by the Indiana Legislature, Mr. James H. Armington, Treasurer of the Indianapolis Transit System, inquired of the Indiana Department of State Revenue, as to whether the Plaintiff Corporation would be exempt under the provisions of Burns’ Indiana Statutes, Anno., Sec.…
2Cases cited7 opinions
- Leary v. United StatesSupreme Court of the United States · 1872
- Thomas v. FoglioOregon Supreme Court · 1961
- Coffey v. WiningerIndiana Court of Appeals · 1973
- Indiana Dept. of St. Rev., Sales Tax Div. v. RCA Corp.Indiana Court of Appeals · 1974
- City of Beech Grove v. SchmithIndiana Court of Appeals · 1975
2 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Indiana Department of State Revenue v. Indianapolis Public Transportation Corp.Indiana Supreme Court · 1990
- Indianapolis Public Transportation Corp. v. Indiana Department of State RevenueIndiana Tax Court · 1987
- Indiana Department of State Revenue v. Cable Brazil, Inc.Indiana Court of Appeals · 1978
- Indiana Department of State Revenue, Gross Income Tax Division v. Indiana Harbor Belt RailroadIndiana Court of Appeals · 1984
- USAir, Inc. v. Indiana Department of State RevenueIndiana Supreme Court · 1991
9 more not listed; retrieve them via the Exa API.