Legal Opinion
Indiana Department of State Revenue v. Frank Purcell Walnut Lumber Co.
Indiana Court of Appeals
Decided May 11, 1972No. 271A31PublishedCited by 30 opinions
1Opinion of the CourtBuchanan, J.
STATEMENT OF THE CASE AND FACTS. — This is an appeal from a summary judgment entered by the trial court against the (defendant-appellant) Indiana Department of State Revenue (Department), in an action instituted by (plaintiff-appellee) Frank Purcell Walnut Lumber Co., Inc.' (Purcell)', for a refund of gross income taxes páid under protest to the Department for fiscal years ending November 30, 1965, November 30, 1966, and November 30, 1967, arising from interstate sales of logs and timber.
Purcell is an Indiana corporation (incorporated in 1959) authorized to do business in Kansas City, Kansas.…
2Cases cited21 opinions
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- Henneford v. Silas Mason Co.Supreme Court of the United States · 1937
- Spector Motor Service, Inc. v. O'ConnorSupreme Court of the United States · 1951
- Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
- Shaw v. Quincy Mining Co.Supreme Court of the United States · 1892
16 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- Board of Com'rs of Delaware County v. BriggsIndiana Court of Appeals · 1975
- Bennett v. StateIndiana Court of Appeals · 1973
- Hendrickson & Sons Motor Co. v. OSHAIndiana Court of Appeals · 1975
- Town of Rome City v. KingIndiana Court of Appeals · 1983
- Leist v. Auto Owners Insurance CompanyIndiana Court of Appeals · 1974
25 more not listed; retrieve them via the Exa API.