Legal Opinion
Caylor-Nickel Clinic, P.C. v. Indiana Department of State Revenue
Indiana Tax Court
Decided April 4, 1991No. 49T05-9002-TA-00009PublishedCited by 44 opinions
1Opinion of the Court
FISHER, Judge.
Caylor-Nickel Clinic, P.C. (Caylor-Nick-el) appeals the Indiana Department of State Revenue's (Department) assessment of gross income tax and interest of $136,-980.57 for its fiscal year ending April 80, 1987. This matter is before the court on the parties' cross motions for summary judgment.
FACTS
Caylor-Nickel, an Indiana professional corporation, provides health care services in Bluffton, Indiana. It determines its tax liability on a fiscal year basis, beginning May 1 and ending April 30. For the tax years ending April 30, 1985, 1986, 1988, and 1989, Caylor-Nickel qualified for…
2Cases cited51 opinions
- Shideler v. DwyerIndiana Supreme Court · 1981
- Economy Oil Corp. v. Indiana Department of State RevenueIndiana Court of Appeals · 1974
- Johnson County Farm Bureau Cooperative Ass'n v. Indiana Department of State RevenueIndiana Tax Court · 1991
- Grody v. StateIndiana Supreme Court · 1972
- State Ex Rel. Hatcher v. Lake Superior Court, Room ThreeIndiana Supreme Court · 1986
46 more not listed; retrieve them via the Exa API.
3Cited by44 opinions
- Indiana Department of State Revenue v. Caylor-Nickel Clinic, P.C.Indiana Supreme Court · 1992
- Harlan Sprague Dawley, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1992
- C & C Oil Co. v. Indiana Department of State RevenueIndiana Tax Court · 1991
- GTE North Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1994
- General Motors Corp. v. Indiana Department of State RevenueIndiana Tax Court · 1991
39 more not listed; retrieve them via the Exa API.