Legal Opinion
Rent-A-Center East, Inc. v. Indiana Department of State Revenue
Indiana Tax Court
Decided September 10, 2015No. 49T10-0612-TA-106PublishedCited by 2 opinions
1Opinion of the Court
ORDER ON PARTIES’ CROSS-MOTIONS FOR SUMMARY JUDGMENT
WENTWORTH, J.
Rent-A-Center East, Inc. (RAC East) challenges the Indiana Department of State Revenue’s assessment of adjusted gross income tax (AGIT) for the 2003 tax year. The matter is currently before the Court on the parties’ cross-motions for summary judgment. The dispositive issue is whether the Department properly determined that RAC East must file a combined income tax return with two of its corporate affiliates for the 2003 tax year. 1 The Court finds that the Department’s determination was not proper.
FACTS AND PROCEDURAL HISTORY
The…
2Cases cited13 opinions
- Mobil Oil Corp. v. Commissioner of Taxes of Vt.Supreme Court of the United States · 1980
- Allied-Signal, Inc. Ex Rel. Bendix Corp. v. Director, Division of TaxationSupreme Court of the United States · 1992
- Horseshoe Hammond, LLC v. Indiana Department of State RevenueIndiana Tax Court · 2007
- Chrysler Financial Co. v. Indiana Department of State RevenueIndiana Tax Court · 2002
- BMC Software, Inc. v. CommissionerCourt of Appeals for the Fifth Circuit · 2015
8 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Columbia Sportswear USA Corporation v. Indiana Department of State RevenueIndiana Tax Court · 2015
- E.I. Dupont De Nemours and Company v. Indiana Department of State RevenueIndiana Tax Court · 2017