Legal Opinion

E.I. Dupont De Nemours and Company v. Indiana Department of State Revenue

Indiana Tax Court

Decided July 11, 2017No. 49T10-1307-TA-65PublishedCited by 3 opinions

1Opinion of the Court

ORDER ON, PARTIES’ CROSS-MOTIONS FOR SUMMARY JUDGMENT

Martha Blood Wentworth, Judge Indiana Tax Court

E.I. DuPont De Nemours and Company (“DuPont”) has appealed the Indiana- Department of State Revenue’s final determination assessing it with additional adjusted gross income tax (AGIT) and interest for the 2006 and 2007 tax. years and a penalty for 2007. DuPont’s appeal is currently before the Court on the parties’ cross-motions for summary judgment. In' resolving those cross-motions, the Court grants each in part and denies each in part.

FACTS AND PROCEDURAL HISTORY

DuPont, a Delaware…

2Cases cited19 opinions

  1. Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
  2. Rice's Toyota World, Inc. (Formerly Rice Auto Sales, Inc.) v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1985
  3. Exxon Corp. v. Department of Revenue of Wis.Supreme Court of the United States · 1980
  4. Allied-Signal, Inc. Ex Rel. Bendix Corp. v. Director, Division of TaxationSupreme Court of the United States · 1992
  5. Indiana Department of State Revenue v. Caylor-Nickel Clinic, P.C.Indiana Supreme Court · 1992

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3Cited by3 opinions

  1. Jim Hudson, in His Official Capacity as Secretary and Director of the Arkansas Department of Finance and Administration v. Murphy Oil USA, Inc.Supreme Court of Arkansas · 2024
  2. Jim Hudson, in His Official Capacity as Secretary and Director of the Arkansas Department of Finance and Administration v. Murphy Oil USA, Inc.Supreme Court of Arkansas · 2024
  3. Noell Industries v. State Tax CommissionIdaho Supreme Court · 2020

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