Legal Opinion
Simon Aviation, Inc. v. Indiana Department of State Revenue
Indiana Tax Court
Decided April 2, 2004No. 49T10-0003-TA-31PublishedCited by 3 opinions
1Opinion of the Court
ORDER ON PARTIES' CROSS MOTIONS FOR SUMMARY JUDGMENT
FISHER, J.
Simon Aviation, Inc. (Simon) appeals the Indiana Department of State Revenue's (Department) imposition of Indiana use tax on aircraft lease payments it made during the years ending December 31, 1993, December 31, 1994, and April 30, 1995 (the years at issue). The matter is currently before the Court on the parties' cross-motions for summary judgment. The issue for the Court to decide is whether those lease payments are subject to Indiana's use tax.
FACTS AND PROCEDURAL HISTORY
The material facts as they relate to this case are…
2Cases cited18 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- D. H. Holmes Co., Ltd. v. McNamaraSupreme Court of the United States · 1988
- Standard Pressed Steel Co. v. Department of Revenue of Wash.Supreme Court of the United States · 1975
- Guardian Life Insurance Co. of America, Inc. v. SchaeferNew York Court of Appeals · 1987
- Snyder v. Indiana Department of State RevenueIndiana Tax Court · 2000
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