Legal Opinion
Indiana Department of State Revenue v. Stark-Wetzel & Co.
Indiana Court of Appeals
Decided December 22, 1971No. 1071A203PublishedCited by 13 opinions
1Opinion of the CourtSharp, J.
This is an appeal from a judgment under the Indiana Gross Income Tax Act ordering a refund of taxes to the Appellee, Stark-Wetzel & Co., Inc. The sole issue before the trial court was the correct interpretation of § 1 (s) of the Indiana Gross Income Tax Act which is Ind. Ann. Stat. § 64-2601 (s) (Burns 1961), I.C. 1971, 6-2-1-1 which reads as follows:
“In the case of wholesale grocers who are engaged in the business of selling stocks of groceries, tobacco products and expendable household supplies, gross income shall be deemed to mean the gross earnings, computed upon an annual basis, which…
2Cases cited12 opinions
- Indiana Department of State Revenue v. Colpaert Realty Corp.Indiana Supreme Court · 1952
- Armstrong v. State ex rel. KlausIndiana Court of Appeals · 1918
- Gross Income Tax Division v. L. S. Ayres & Co.Indiana Supreme Court · 1954
- Indiana Department of State Revenue v. Boswell Oil Co.Indiana Court of Appeals · 1971
- Gross Income Tax Division v. National Bank & Trust Co.Indiana Supreme Court · 1948
7 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Prewitt v. StateIndiana Supreme Court · 2007
- Johnson County Farm Bureau Cooperative Ass'n v. Indiana Department of State RevenueIndiana Tax Court · 1991
- Marhoefer Packing Co. v. Indiana Department of State RevenueIndiana Court of Appeals · 1973
- Indiana Dept. of St. Rev., Sales Tax Div. v. RCA Corp.Indiana Court of Appeals · 1974
- Sears Roebuck and Co. v. NoppertIndiana Court of Appeals · 1999
8 more not listed; retrieve them via the Exa API.