Legal Opinion
United Artists Theatre Circuit, Inc. v. Indiana Department of State Revenue, Gross Income Tax Division
Indiana Court of Appeals
Decided February 16, 1984No. 1-683A177PublishedCited by 15 opinions
1Opinion of the Court
ROBERTSON, Judge.
United Artists Theatre Circuit, Inc. (Unit ed Artists) appeals the denial of its tax refund claim. United Artists filed suit against the Indiana Department of State Revenue for a refund of gross income tax for the 1975, 1976, 1977, and 1978 tax years.
We affirm.
United Artists is a Maryland corporation engaging in the business of exhibiting motion pictures at various theatres it owns throughout Indiana. 1 It acquires the right to exhibit films by entering licensing agreements with film distributors. There are two types of licenses: fixed rental licenses and percentage licenses.…
2Cases cited11 opinions
- State Board of Tax Commissioners v. Gatling Gun Club, Inc.Indiana Court of Appeals · 1981
- Department of Treasury v. Ice Service, Inc.Indiana Supreme Court · 1942
- Storm v. MarsischkeIndiana Court of Appeals · 1973
- Chaney v. TingleyIndiana Court of Appeals · 1977
- Department of Treasury v. CrowderIndiana Supreme Court · 1938
6 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Delk v. Bd. of Com'rs of Delaware CountyIndiana Court of Appeals · 1987
- prod.liab.rep. (Cch) P 14,453 Cristobal Leon and Maria Leon v. Caterpillar Industrial, IncorporatedCourt of Appeals for the Seventh Circuit · 1995
- Johnson v. BlankenshipIndiana Court of Appeals · 1997
- Glispie v. StateIndiana Court of Appeals · 2011
- State Ex Rel. Medical Licensing Board v. StetinaIndiana Court of Appeals · 1985
10 more not listed; retrieve them via the Exa API.