Legal Opinion
Indiana Department of State Revenue v. Johnson County Farm Bureau Cooperative Ass'n
Indiana Supreme Court
Decided February 14, 1992No. 49S00-9107-TA-547PublishedCited by 15 opinions
1Opinion of the Court
KRAHULIK, Justice.
The Indiana Department of State Revenue appeals from a decision of the Indiana Tax Court granting Johnson County Farm Bureau Cooperative Association, Inc., a de duction for freight-out costs when computing its gross earnings under the Grain Dealer Statutes, Ind. Code § 6-2-l-l(q) and Ind.Code § 6-2.1-1-5. Johnson County Farm Bureau Cooperative Assn., Inc. v. The Indiana Department of State Revenue (1991), Ind.App., 568 N.E.2d 578. A careful review of the record leads us to agree with the Tax Court’s conclusion. Because the Tax Court’s opinion constitutes a clear,…
2Cases cited2 opinions
- Johnson County Farm Bureau Cooperative Ass'n v. Indiana Department of State RevenueIndiana Tax Court · 1991
- Indiana Department of State Revenue v. WechterIndiana Supreme Court · 1990
3Cited by15 opinions
- MDM INVESTMENTS v. City of CarmelIndiana Court of Appeals · 2000
- Mahan v. State Board of Tax CommissionersIndiana Tax Court · 1993
- Marlatt v. United Farm Bureau Family Life Insurance Co.Indiana Court of Appeals · 1994
- Miller Brewing Co. v. Indiana Department of RevenueIndiana Tax Court · 2011
- Brambles Industries, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 2008
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