Legal Opinion
Hi-Way Dispatch, Inc. v. Indiana Department of State Revenue
Indiana Tax Court
Decided August 29, 2001No. 49T10-9606-TA-63PublishedCited by 12 opinions
1Opinion of the CourtFisher, J.
Petitioner Hi-Way Dispatch, Inc. (Hi-Way) challenges the final determination of the Indiana Department of State Revenue (Department) denying Hi-Way's protest of motor carrier fuel tax assessed against Hi-Way for the tax years 1992, 19983, and 1994. In their eross-motions for summary judgment, the parties raise various issues, which the Court restates as:
I. Whether the Department properly included within Hi-Way's total fuel consumed those gallons of fuel consumed by Hi-Way's vehicles during "idle time;" 1
II. Whether genuine issues of material fact exist with respect to the affirmative defenses…
2Cases cited39 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Maryland v. LouisianaSupreme Court of the United States · 1981
- General Motors Corp. v. TracySupreme Court of the United States · 1997
- Oklahoma Tax Commission v. Jefferson Lines, Inc.Supreme Court of the United States · 1995
- Boston Stock Exchange v. State Tax CommissionSupreme Court of the United States · 1977
34 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- May Trucking Company v. Oregon Department of TransportationCourt of Appeals for the Ninth Circuit · 2004
- Indiana Real Estate Commission v. AckmanIndiana Court of Appeals · 2002
- Izaak Walton League of America v. Lake County Property Tax Assessment Board of AppealsIndiana Tax Court · 2008
- Orndorff v. Indiana Bureau of Motor VehiclesIndiana Court of Appeals · 2012
- Simon Aviation, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 2004
7 more not listed; retrieve them via the Exa API.