Legal Opinion

N. Cent. Indus. v. Ind. Dept. of State Rev.

Indiana Tax Court

Decided June 20, 2003No. 49T10-9907-TA-158Published

1Opinion of the Court

790 N.E.2d 198 (2003)

NORTH CENTRAL INDUSTRIES, INC., Company, Successor in Merger with Petitioner,

v.

INDIANA DEPARTMENT OF STATE REVENUE, Respondent.

No. 49T10-9907-TA-158.

Tax Court of Indiana.

June 20, 2003.

John H. Brooke, Brooke & Cloyd, Muncie, IN, Attorney for Petitioner.

Steve Carter, Attorney General of Indiana, Linda I. Villegas, Deputy Attorney General, Indianapolis, IN, Attorneys for Respondent.

FISHER, J.

North Central Industries, Inc. (North Central) appeals from the Indiana Department of State Revenue's (Department) denial of its request for a refund of $1,988.15 in use tax for 1994.…

2Cases cited12 opinions

  1. Borden Co. v. BorellaSupreme Court of the United States · 1945
  2. Harlan Sprague Dawley, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1992
  3. Mechanics Laundry & Supply, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1995
  4. General Motors Corp. v. Indiana Department of State RevenueIndiana Tax Court · 1991
  5. Rotation Products Corp. v. Department of State RevenueIndiana Tax Court · 1998

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

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API