Legal Opinion
Mynsberge v. Department of State Revenue
Indiana Tax Court
Decided September 9, 1999No. 71T10-9608-TA-00097PublishedCited by 14 opinions
1Opinion of the CourtFisher, J.
Richard C. Mynsberge d/b/a RCM Rentals (Mynsberge) appeals a final determination of the Department of State Revenue denying his claim for refund of gross retail taxes paid from the 1991 through 1994 tax years.
FACTS AND PROCEDURAL HISTORY
The facts are undisputed. Mynsberge leases buildings and equipment to Coppes Nappanee (Coppes), a manufacturer of kitchen cabinets, as part of his leasing business. Under the lease agreement between Mynsberge and Coppes, Coppes makes a monthly lease payment. Coppes also makes a monthly $7800 payment to Mynsberge for electricity, which is predominantly used by…
2Cases cited31 opinions
- United States v. LockeSupreme Court of the United States · 1985
- State Board of Tax Commissioners v. Jewell Grain Co.Indiana Supreme Court · 1990
- State Ex Rel. Hatcher v. Lake Superior Court, Room ThreeIndiana Supreme Court · 1986
- Guinn v. LightIndiana Supreme Court · 1990
- Robinson v. WroblewskiIndiana Supreme Court · 1998
26 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- May Department Stores Co. v. Indiana Department of State RevenueIndiana Tax Court · 2001
- Indiana Department of Revenue v. Kitchin Hospitality, LLCIndiana Supreme Court · 2009
- Hi-Way Dispatch, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 2001
- Salin Bancshares, Inc. v. Indiana Department of RevenueIndiana Tax Court · 2000
- Morton Buildings, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 2004
9 more not listed; retrieve them via the Exa API.