Legal Opinion
Harlan Sprague Dawley, Inc. v. Indiana Department of State Revenue
Indiana Tax Court
Decided December 6, 1991No. 49T05-9007-TA-00038PublishedCited by 28 opinions
1Opinion of the Court
ORDER
FISHER, Judge.
The Respondents, Indiana Department of State Revenue and Commissioner John R. Gildea, in his official capacity (collectively the Department), move to dismiss the Petitioner's, Harlan Sprague Dawley, Inc. (Harlan Sprague), 42 U.S.C. § 1983 (§ 1983) claim for lack of subject matter jurisdiction pursuant to Ind.Rules of Procedure, Trial Rule 12(B)(1). The claim at issue in Harlan Sprague's petition, as amended, requests injunctive and declaratory relief pursuant to § 1983 and attorneys' fees pursuant to 42 U.S.C. § 1988 (§ 1988), asserting the Department imposed sales tax…
2Cases cited76 opinions
- United Mine Workers of America v. GibbsSupreme Court of the United States · 1966
- Franchise Tax Bd. of Cal. v. Construction Laborers Vacation Trust for Southern Cal.Supreme Court of the United States · 1983
- Monroe v. PapeSupreme Court of the United States · 1961
- Bell v. HoodSupreme Court of the United States · 1946
- Zinermon v. BurchSupreme Court of the United States · 1990
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3Cited by28 opinions
- National Private Truck Council, Inc. v. Oklahoma Tax Comm'nSupreme Court of the United States · 1995
- State v. SprolesIndiana Supreme Court · 1996
- Rambo v. CohenIndiana Court of Appeals · 1992
- Harlan Sprague Dawley, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1992
- Pettengill v. CurtisDistrict Court, D. Massachusetts · 2008
23 more not listed; retrieve them via the Exa API.