Legal Opinion
State Ex Rel. ANR Pipeline Co. v. Indiana Department of State Revenue
Indiana Tax Court
Decided October 17, 1996No. 49T10-9502-TA-00011PublishedCited by 17 opinions
1Opinion of the Court
FISHER, Judge.
ANR Pipeline (ANRP), petitioner, disputes the authority of the Indiana Department of State Revenue (Department) to revoke or modify its Letter of Findings issued December 7, 1998.
ISSUE
Whether the Department had the authority to revoke its December 7, 1993 Letter of Finding.
FACTS
ANRP is involved in the business of producing, refining, transporting, and manufacturing erude oil, natural gas, and refined products. It is one of several energy companies acquired by the Coastal Corporation on March 81, 1985. ANRP, and other Coastal subsidiaries, filed Indiana adjusted gross income tax…
2Cases cited10 opinions
- Pacific National Co. v. WelchSupreme Court of the United States · 1938
- American Trucking Associations, Inc. v. Frisco Transportation Co.Supreme Court of the United States · 1958
- Adkins v. City of Tell CityIndiana Court of Appeals · 1993
- UACC Midwest, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1994
- Cress, Trustee v. State, Ex Rel.Indiana Supreme Court · 1926
5 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Rotation Products Corp. v. Department of State RevenueIndiana Tax Court · 1998
- Matonovich v. State Board of Tax CommissionersIndiana Tax Court · 1999
- Nipsco Indus. Grp. v. N. Ind. Pub. Serv. Co.Indiana Supreme Court · 2018
- City Securities Corp. v. Department of State RevenueIndiana Tax Court · 1998
- Kohl's Department Stores, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 2005
12 more not listed; retrieve them via the Exa API.