Legal Opinion
Scott Oil Co. v. Indiana Department of State Revenue
Indiana Tax Court
Decided January 27, 1992No. 49T05-9003-TA-00018PublishedCited by 21 opinions
1Opinion of the Court
FISHER, Judge.
The Petitioner, Scott Oil Company, Inc. (Scott Oil), moves for summary judgment on its appeal challenging the Indiana Department of State Revenue’s (the Department) assessment and collection of special fuel tax for the years 1985, 1986, and 1987. On September 20, 1989, Scott Oil paid the assessed tax together with interest and penalties in the amount of $30,879.84 and simultaneously filed a claim for refund, which the Department has neither granted nor denied.
FACTS
The following facts are undisputed. Scott Oil, a family owned Indiana corporation, is a licensed special fuel dealer…
2Cases cited15 opinions
- Walter v. FiorenzoCourt of Appeals for the Seventh Circuit · 1988
- Moll v. South Central Solar Systems, Inc.Indiana Court of Appeals · 1981
- Kahf v. Charleston South ApartmentsIndiana Court of Appeals · 1984
- State Ex Rel. Indiana State Board of Dental Examiners v. JuddIndiana Court of Appeals · 1990
- Burke v. CapelloIndiana Supreme Court · 1988
10 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Bethlehem Steel Corp. v. Indiana Department of State RevenueIndiana Tax Court · 1992
- Dana Corp. v. State Board of Tax CommissionersIndiana Tax Court · 1998
- Emmis Publishing Corp. v. Indiana Department of State RevenueIndiana Tax Court · 1993
- Miller Pipeline Corp. v. Indiana Department of State RevenueIndiana Tax Court · 2013
- Paul J. Elmer and Carol A. N. Elmer v. Indiana Department of RevenueIndiana Tax Court · 2015
16 more not listed; retrieve them via the Exa API.