Legal Opinion
Indiana Department of State Revenue v. Rent-A-Center East, Inc.
Indiana Supreme Court
Decided March 9, 2012No. 49S10-1112-TA-683PublishedCited by 8 opinions
1Opinion of the Court
SHEPARD, Chief Justice.
The Indiana Department of State Revenue conducted an audit of a taxpayer cor poration, concluded that the corporation’s 2003 tax return did not fairly represent its income from Indiana sources, and proposed an assessment of additional tax liability. On the corporation’s appeal of the Department’s final determination, the Indiana Tax Court granted the corporation’s motion for summary judgment. We reverse and remand.
Facts and Procedural History
Rent-A-Center East, Inc. (“RAC East”) is a Delaware corporation originally formed as Renter’s Choice, Inc. It operates rent-to-own…
2Cases cited5 opinions
- Dreaded, Inc. v. St. Paul Guardian Insurance Co.Indiana Supreme Court · 2009
- Indiana Department of State Revenue v. Belterra Resort Indiana, LLCIndiana Supreme Court · 2010
- Kohl's Department Stores, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 2005
- Rent-A-Center East, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 2011
- Rent-A-Center East, Inc. v. Indiana Dept. of RevenueIndiana Supreme Court · 2011
3Cited by8 opinions
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- Paul J. Elmer and Carol A. N. Elmer v. Indiana Department of RevenueIndiana Tax Court · 2015
- Columbia Sportswear USA Corporation v. Indiana Department of State RevenueIndiana Tax Court · 2015
- Popovich v. Indiana Department of State RevenueIndiana Tax Court · 2016
- Crystal Flash Petroleum, LLC v. Indiana Department of State RevenueIndiana Tax Court · 2015
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