Legal Opinion

Indiana Department of State Revenue, Gross Income Tax Division v. Hoosier Metal Fabricators, Inc.

Indiana Court of Appeals

Decided March 15, 1979No. 2-477 A 130PublishedCited by 4 opinions

1Opinion of the Court

OPINION ON REHEARING

BUCHANAN, Chief Judge.

Defendant-appellant, Indiana Department of State Revenue, having filed its petition for rehearing and the Court having examined its opinion published at 379 N.E.2d 551, the Court hereby vacates and withdraws its previous opinion, and substitutes the following opinion in its stead. With this substituted opinion, the petition for rehearing is granted.

FACTS

The facts and evidence most favorable to the judgment reveal:

Hoosier is an Indiana corporation located in Gas City, Indiana, and involved in the production of grommets and fabrications made from exotic…

Also in this document: Concurrence.

2Cases cited7 opinions

  1. Pennsylvania Railroad v. Clark Bros. Coal Mining Co.Supreme Court of the United States · 1915
  2. Continental Casualty Co. v. LloydIndiana Supreme Court · 1905
  3. Gross Income Tax Division v. L. S. Ayres & Co.Indiana Supreme Court · 1954
  4. Gross Income Tax Division v. W. B. Conkey Co.Indiana Supreme Court · 1950
  5. Department of Treasury v. Fairmount Glass Works, Inc.Indiana Court of Appeals · 1943

2 more not listed; retrieve them via the Exa API.

3Cited by4 opinions

  1. State, Department of Revenue v. American Motorists' InsuranceIndiana Court of Appeals · 1979
  2. Reynolds Metals Co. v. Indiana Department of State Revenue, Gross Income Tax DivisionIndiana Court of Appeals · 1982
  3. Associated Milk Producers, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1987
  4. Indiana Department of State Revenue v. Hoosier Metal Fabricators, Inc.Indiana Court of Appeals · 1978

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