Legal Opinion
Felix v. Indiana Department of State Revenue
Indiana Court of Appeals
Decided December 30, 1986No. 41A01-8601-CV-9PublishedCited by 5 opinions
1Opinion of the Court
RATLIFF, Judge.
STATEMENT OF THE CASE
R. Powell Felix appeals the trial court’s dismissal of his suit for lack of subject matter jurisdiction. We affirm.
FACTS
On December 24, 1984, R. Powell Felix filed suit against the Indiana Department of Revenue (Department), the Indiana Revenue Board (Board), and various people in their official capacities. Felix alleged that the Indiana Intangible Tax Act of 1933, codified at Indiana Code section 6-5.1-1-1, et seq., violated the constitutions of the United States and Indiana. Felix claimed that he was subject to the tax as the result of his ownership of…
2Cases cited18 opinions
- Weinberger v. SalfiSupreme Court of the United States · 1975
- Moore v. City of East ClevelandSupreme Court of the United States · 1977
- Gibson v. BerryhillSupreme Court of the United States · 1973
- Johnson v. RobisonSupreme Court of the United States · 1974
- United States v. Felt & Tarrant Manufacturing Co.Supreme Court of the United States · 1931
13 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- State v. SprolesIndiana Supreme Court · 1996
- Spencer v. StateIndiana Court of Appeals · 1988
- Indiana Department of State Revenue v. FelixIndiana Supreme Court · 1991
- Emley v. Indiana Department of State RevenueIndiana Court of Appeals · 1989
- Winski Bros., Inc. v. BayhIndiana Court of Appeals · 1997