Legal Opinion
Monarch Beverage Co. v. Indiana Department of State Revenue
Indiana Tax Court
Decided April 7, 1992No. 49T10-9101-TA-00003PublishedCited by 24 opinions
1Opinion of the Court
FISHER, Judge.
Monarch Beverage Co., Inc. (Monarch) appeals the Indiana Department of State Revenue's (Department) denial of its claim for refund of use tax paid 1 in conjunction with licensing, registering, and titling sixteen (16) trailers it did not purchase, but used and leased. Monarch asks the court to reverse the Department's determination, to enter a judgment in its favor, and to order a refund in the amount of $21,728.69 plus all proper interest.
FACTS
Monarch is an Indiana corporation with its principal place of business in Indianapolis. Monarch uses trailers in its business of…
2Cases cited34 opinions
- Indiana Department of State Revenue v. Caylor-Nickel Clinic, P.C.Indiana Supreme Court · 1992
- Urbanational Developers, Inc. v. Shamrock Engineering, Inc.Indiana Court of Appeals · 1978
- Caylor-Nickel Clinic, P.C. v. Indiana Department of State RevenueIndiana Tax Court · 1991
- Welsh, Governor v. SellsIndiana Supreme Court · 1963
- McClure Oil Corp. v. Murray Equipment, Inc.Indiana Court of Appeals · 1987
29 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Horseshoe Hammond, LLC v. Indiana Department of State RevenueIndiana Tax Court · 2007
- Indiana Department of State Revenue v. Belterra Resort Indiana, LLCIndiana Supreme Court · 2010
- Bethlehem Steel Corp. v. Indiana Department of State RevenueIndiana Tax Court · 1992
- Maurer v. Indiana Department of State RevenueIndiana Tax Court · 1993
- First National Leasing v. Indiana Department of State RevenueIndiana Tax Court · 1992
19 more not listed; retrieve them via the Exa API.