Legal Opinion
U-Haul International, Inc. v. Indiana Department of State Revenue
Indiana Tax Court
Decided May 3, 2005No. 49T10-0405-TA-23PublishedCited by 3 opinions
1Opinion of the Court
ORDER ON PARTIES’ CROSS-MOTIONS FOR SUMMARY JUDGMENT
FISHER, J.
U-Haul International, Inc. (UHI) appeals the Indiana Department of State Revenue’s (Department) finding that it is liable for gross income tax on 100% of certain rental receipts for the tax years ending March 1, 1988, 1989, 1993, 1994, and 1995 (the years at issue). The matter is currently before the Court on the parties’ cross-motions for summary judgment. The issue for the Court to decide is whether UHI’s gross income was derived from Indiana sources as required by the gross income tax imposition statute. 1
FACTS
The following…
2Cases cited5 opinions
- Snyder v. Indiana Department of State RevenueIndiana Tax Court · 2000
- Bethlehem Steel Corp. v. Indiana Department of State RevenueIndiana Tax Court · 1992
- Indiana Department of State Revenue v. Convenient Industries of America, Inc.Indiana Court of Appeals · 1973
- Enterprise Leasing Co. of Chicago v. Indiana Department of State RevenueIndiana Tax Court · 2002
- U-Haul Co. of Indiana v. Indiana Department of State RevenueIndiana Tax Court · 2003
3Cited by3 opinions
- In re Indianapolis Downs, LLCUnited States Bankruptcy Court, D. Delaware · 2011
- U-Haul Co. of Indiana v. Indiana Department of State RevenueIndiana Tax Court · 2008
- William E. Schmidt, Jr. and Danielle Schmidt v. Indiana Department of State RevenueIndiana Tax Court · 2017