Legal Opinion

Miller Brewing Co. v. Indiana Department of State Revenue

Indiana Tax Court

Decided October 19, 2005No. 49T10-0110-TA-82PublishedCited by 2 opinions

1Opinion of the Court

ORDER ON RESPONDENTS MOTION TO CORRECT ERROR1

FISHER, J.

On July 27, 2005, this Court issued an order in the case of Miller Brewing Com*499pany v. Indiana Department of State Revenue, 831 N.E.2d 859 (Ind. Tax Ct.2005). In Miller, the Court determined that Miller Brewing Company's (Miller) sales at issue were not made within Indiana and therefore, the Department should not have included those sales in the sales factor of Miller's adjusted gross income tax apportionment formula for the 1994-1996 tax years (years at issue)2 The Department now requests that the Court reconsider that decision. After…

2Cases cited6 opinions

  1. Babinchak v. Town of ChestertonIndiana Court of Appeals · 1992
  2. Indiana Department of State Revenue v. Endress & Hauser, Inc.Indiana Court of Appeals · 1980
  3. Chrysler Financial Co. v. Indiana Department of State RevenueIndiana Tax Court · 2002
  4. Indiana Department of State Revenue v. Bendix Aviation Corp.Indiana Supreme Court · 1957
  5. Miller Brewing Co. v. Indiana Department of State RevenueIndiana Tax Court · 2005

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3Cited by2 opinions

  1. Indiana Department of Revenue v. Miller Brewing Co.Indiana Supreme Court · 2012
  2. Indiana Department of Revenue v. Miller Brewing Co.Indiana Supreme Court · 2012

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