Legal Opinion
Inland Container Corp. v. State Board of Tax Commissioners
Indiana Tax Court
Decided October 1, 2001No. 049T10-9609-TA-109PublishedCited by 1 opinion
1Opinion of the CourtFisher, J.
The Petitioner, Inland Container Corporation (Inland), appeals the final determination of the State Board of Tax Commissioners (State Board) denying it a resource recovery system (RRS) 1 deduction for the March 1, 1994, assessment date. Inland moved for summary judgment, and the State Board replied and asked that summary judgment instead be granted in its favor. The Court finds the following issue dispositive in this case: whether the denial of the RRS deduction for Inland's certified RRS results in nonuniform and unequal taxation of substantially similar property in violation of Article 10,…
2Cases cited34 opinions
- Harper v. Virginia Department of TaxationSupreme Court of the United States · 1993
- McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
- Atchison, Topeka & Santa Fe Railway Co. v. O'ConnorSupreme Court of the United States · 1912
- Reich v. CollinsSupreme Court of the United States · 1994
- Boehm v. Town of St. JohnIndiana Supreme Court · 1996
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3Cited by1 opinion
- State Board of Tax Commissioners v. Inland Container Corp.Indiana Supreme Court · 2003