Legal Opinion
Policy Management Systems Corp. v. Indiana Department of State Revenue
Indiana Tax Court
Decided November 10, 1999No. 49T10-9705-TA-00151, 49T10-9705-TA-00152PublishedCited by 3 opinions
1Opinion of the CourtFisher, J.
Petitioner Policy Management Systems Corporation (PMSC) challenges the final determination of the Indiana Department of State Revenue (Department) finding that PMSC owed certain gross income taxes for the tax years ending December 31, 1986, 1987 and 1988. 1 Petitioner presents the following issue for the Court’s consideration: whether amounts PMSC received from customers as reimbursements for advances PMSC made on behalf of its customers to various state agencies in order to obtain motor vehicle reports (MVRs) were subject to the state’s gross income tax under Ind.Code Ann. § 6-2.1-2-2 (West…
2Cases cited15 opinions
- United States v. Aluminum Co. of AmericaCourt of Appeals for the Second Circuit · 1945
- Koval v. SIMON TELELECT. INC.Indiana Supreme Court · 1998
- Gibbs v. Miller Et Ux.Indiana Court of Appeals · 1972
- Department of Treasury v. Ice Service, Inc.Indiana Supreme Court · 1942
- Dutton v. International Harvester Co.Indiana Court of Appeals · 1987
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3Cited by3 opinions
- Demming v. UnderwoodIndiana Court of Appeals · 2011
- U-Haul Co. of Indiana v. Indiana Department of State RevenueIndiana Tax Court · 2003
- Floyd Kinslow v. Dennis Coddington, Travis Sheets and Gina Sheets (mem. dec.)Indiana Court of Appeals · 2015