Legal Opinion
Indiana Department of State Revenue v. Indianapolis Public Transportation Corp.
Indiana Supreme Court
Decided March 2, 1990No. 49S00-8712-TA-1130PublishedCited by 25 opinions
1Opinion of the Court
DICKSON, Justice.
Appellant, Indiana Department of State Revenue (Department), appeals from an Indiana Tax Court order of a partial refund of special fuel taxes assessed against the Indianapolis Public Transportation Corporation (IPTC) for the years 1982-84. Indianapolis Pub. Transp. Corp. v. Indiana Dep't of State Revenue (1987), Ind.Tax, 512 N.E.2d 906. In granting summary judgment for IPTC, the Tax Court determined that Ind.Code § 6-6-2.1-801(4) exempted from taxation special fuel used in IPTC's wreckers and supervisors' automobiles, but not fuel used in vehicles that managers could use…
2Cases cited8 opinions
- Dague v. Piper Aircraft Corp.Indiana Supreme Court · 1981
- Bailey v. MenzieIndiana Court of Appeals · 1987
- Indianapolis Public Transportation Corp. v. Indiana Department of State RevenueIndiana Tax Court · 1987
- J. Wooley Coal Co. v. TevaultIndiana Supreme Court · 1918
- Indiana Department of State Revenue, Gross Income Tax Division v. Indiana Harbor Belt RailroadIndiana Court of Appeals · 1984
3 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Hinshaw v. Board of Com'rs of Jay CountyIndiana Supreme Court · 1993
- Johnson County Farm Bureau Cooperative Ass'n v. Indiana Department of State RevenueIndiana Tax Court · 1991
- Harlan Sprague Dawley, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1992
- Indiana Department of Public Welfare v. PayneIndiana Supreme Court · 1993
- Caylor-Nickel Clinic, P.C. v. Indiana Department of State RevenueIndiana Tax Court · 1991
20 more not listed; retrieve them via the Exa API.