Legal Opinion
U-Haul Co. of Indiana v. Indiana Department of State Revenue
Indiana Tax Court
Decided March 10, 2003No. 49T10-9801-TA-1PublishedCited by 4 opinions
1Opinion of the Court
ORDER ON PETITIONERS' MOTION FOR SUMMARY JUDGMENT AND JUDGMENT ENTRY PURSUANT TO IND. TRIAL RULE 58.
FISHER, J.
The Petitioners challenge the Indiana Department of State Revenue's ("Department") finding that they are liable for gross income tax plus interest on 100% of certain rental receipts for the tax years ending March 31, 1988, 1989, 19983, 1994, and 1995 ("tax years at issue") 2 The Court restates the issue for review as whether the Petitioners are liable for gross income tax on 100% of rental amounts when they did not receive 100% of these amounts. 3
For the reasons stated below, the…
2Cases cited8 opinions
- Department of Treasury v. Ice Service, Inc.Indiana Supreme Court · 1942
- Indiana Department of Revenue v. Waterfiled [Sic] Mortgage Co.Indiana Court of Appeals · 1980
- Universal Group Ltd. v. Indiana Department of State RevenueIndiana Tax Court · 1993
- Universal Group Ltd. v. Indiana Department of State RevenueIndiana Tax Court · 1994
- Allison Engine Co. v. Indiana Department of State RevenueIndiana Tax Court · 2001
3 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- In re Indianapolis Downs, LLCUnited States Bankruptcy Court, D. Delaware · 2011
- U-Haul Co. of Indiana v. Indiana Department of State RevenueIndiana Tax Court · 2008
- U-Haul International, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 2005
- Norrell Services, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 2004