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Legal Opinion

Monarch Steel Co. v. State of Indiana Tax Commissioners

Indiana Tax Court

Decided October 25, 1989No. 45T05-8810-TA-00054PublishedCited by 6 opinions

1Opinion of the Court

FACTS AND ISSUES

FISHER, Judge.

Monarch Steel Company, Inc. appeals the State Board of Tax Commissioners' final determination that a portion of Monarch's inventory sold to out-of-state customers is not exempt from personal property tax as provided by IC 6-1.1-10-80 and IC 6-1.1-10-29. The assessment date was March 1, 1987.

During the assessment period, Monarch, an Indiana corporation, was a steel service center located in East Chicago, Indiana. Monarch purchased and resold steel bars, plates, and coils. The steel was shipped to Monarch in plates as large as 96 inches wide by 300 inches long. The…

2Cases cited9 opinions

  1. Cochrane v. DeenerSupreme Court of the United States · 1877
  2. Simon v. City of Auburn, Board of Zoning AppealsIndiana Court of Appeals · 1988
  3. Fischer Artificial Ice & Cold Storage Co. v. Iowa State Tax CommissionSupreme Court of Iowa · 1957
  4. Indiana Department of State Revenue v. Cable Brazil, Inc.Indiana Court of Appeals · 1978
  5. Ramco, Inc. v. Director, Department of RevenueSupreme Court of Iowa · 1976

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

3Cited by6 opinions

  1. Johnson County Farm Bureau Cooperative Ass'n v. Indiana Department of State RevenueIndiana Tax Court · 1991
  2. Amax Inc. Ex Rel. Amax Coal Co. v. State Board of Tax CommissionersIndiana Tax Court · 1990
  3. Monarch Steel Co. v. State Board of Tax CommissionersIndiana Tax Court · 1993
  4. Monarch Steel Co. v. State Board of Tax CommissionersIndiana Tax Court · 1998
  5. Monarch Steel Co. v. State Board of Tax CommissionersIndiana Tax Court · 1996

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

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