Legal Opinion
Miller Brewing Co. v. Indiana Department of State Revenue
Indiana Supreme Court
Decided March 13, 2009No. 49S00-0711-TA-553PublishedCited by 35 opinions
1Opinion of the Court
On Petition for Review of Interlocutory Order
SHEPARD, Chief Justice.
The Tax Court ruled in an earlier case addressing the share of Miller Brewing Company's income that is taxable by Indiana. In this case the Tax Court held that its previous ruling did not bar the Department of Revenue from raising new contentions in support of a different method of allocation of income to the state. We affirm.
Facts and Procedural History
Miller Brewing Company produces malt beverage products that are sold to customers located in Indiana. Miller is headquartered in Milwaukee, Wisconsin, and its Trenton, Ohio,…
2Cases cited36 opinions
- Heckler v. Community Health Services of Crawford County, Inc.Supreme Court of the United States · 1984
- United States v. International Building Co.Supreme Court of the United States · 1953
- Sullivan v. American Cas. Co. of Reading, Pa.Indiana Supreme Court · 1992
- Anderson, Clayton & Co., Plaintiff-Appellee-Cross-Appellant v. United States of America, Defendant-Appellant-Cross-AppelleeCourt of Appeals for the Fifth Circuit · 1977
- Adolph Coors Company v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1975
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3Cited by35 opinions
- Mains v. Citibank, N.A.Court of Appeals for the Seventh Circuit · 2017
- Haber v. Biomet, Inc.Court of Appeals for the Seventh Circuit · 2009
- Martinsville Corral, Inc. v. Society InsuranceCourt of Appeals for the Seventh Circuit · 2018
- Nipsco Indus. Grp. v. N. Ind. Pub. Serv. Co.Indiana Supreme Court · 2018
- Thomas Simstad v. Gerald ScheubCourt of Appeals for the Seventh Circuit · 2016
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