Legal Opinion
Kohl's Department Stores, Inc. v. Indiana Department of State Revenue
Indiana Tax Court
Decided February 9, 2005No. 49T10-0209-TA-110PublishedCited by 12 opinions
1Opinion of the Court
ORDER ON PARTIES' CROSS-MOTIONS FOR SUMMARY JUDGMENT
FISHER, J.
Kohl's Department Stores, Inc. (Kohl's) appeals the Indiana Department of State Revenue's (Department) denial of its claims for refund of income tax paid during the tax years ending February 1, 1997, January 31, 1998, and January 30, 1999 (the years at issue). The matter is currently before the Court on the parties' cross-motions for summary judgment. The sole issue for the Court to decide is whether Kohl's was required to seek the Department's permission to discontinue filing combined Indiana income tax returns.
FACTS AND…
2Cases cited10 opinions
- WOERNER, ETC. v. City of IndianapolisIndiana Supreme Court · 1961
- TOWN OF HOMECROFT v. MacBethIndiana Supreme Court · 1958
- Snyder v. Indiana Department of State RevenueIndiana Tax Court · 2000
- Indiana Department of Environmental Management v. Amax, Inc.Indiana Court of Appeals · 1988
- Indiana Department of State Revenue v. Endress & Hauser, Inc.Indiana Court of Appeals · 1980
5 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Dekalb County Eastern Community School District v. Department of Local Government FinanceIndiana Tax Court · 2010
- Scopelite v. Indiana Department of Local Government FinanceIndiana Tax Court · 2010
- Indiana Department of State Revenue v. Rent-A-Center East, Inc.Indiana Supreme Court · 2012
- Columbia Sportswear USA Corporation v. Indiana Department of State RevenueIndiana Tax Court · 2015
- Mary K. Fisher v. Carroll County AssessorIndiana Tax Court · 2017
7 more not listed; retrieve them via the Exa API.