Legal Opinion
Associated Milk Producers, Inc. v. Indiana Department of State Revenue
Indiana Tax Court
Decided August 5, 1987No. 34T05-8610-TA-00024PublishedCited by 5 opinions
1Opinion of the Court
FISHER, Judge.
STATEMENT OF THE CASE
This is an appeal from the final determination of the Indiana Department of State Revenue (Department), wherein the Department assessed gross income tax against Associated Milk Producers, Inc. (taxpayer) for the years 1979, 1980, and 1981 in the sum of $99,452.99. The taxpayer duly filed a claim for refund and same was denied by the Department. This lawsuit followed.
The Court finds the following to be the facts:
1. The taxpayer is a foreign corporation incorporated in the State of Kansas with its principal place of business in San Antonio, Texas.
2. The…
2Cases cited10 opinions
- McGoldrick v. Berwind-White Coal Mining Co.Supreme Court of the United States · 1940
- Department of Treasury v. Wood Preserving Corp.Supreme Court of the United States · 1941
- International Harvester Co. v. Department of TreasurySupreme Court of the United States · 1944
- First National Bank of Elkhart County v. SmokerIndiana Court of Appeals · 1972
- Nudelman v. Globe Varnish Co.Court of Appeals for the Seventh Circuit · 1940
5 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Monarch Beverage Co. v. Indiana Department of State RevenueIndiana Tax Court · 1992
- Indiana-Kentucky Electric Corp. v. Indiana Department of State RevenueIndiana Tax Court · 1992
- Associated Milk Producers, Inc. v. Indiana Department of State RevenueIndiana Supreme Court · 1989
- In Re Alcom America Corp.District Court, District of Columbia · 1993
- American National Bank & Trust Co. of Chicago v. Matrix IV, Inc. (In Re S.M. Acquisition Co.)United States Bankruptcy Court, N.D. Illinois · 2005