Legal Opinion
State, Dept. of Rev. Gross IT Div. v. BETHEL SAN.
Indiana Court of Appeals
Decided August 19, 1975No. 1-774A108PublishedCited by 14 opinions
1Opinion of the CourtLowdermilk, J.
The State of Indiana, Department of Revenue, Gross Income Tax Division (State) brings this appeal from the trial court’s determination that appellee, Bethel Sanitarium, Inc., (Bethel) was entitled to a tax refund for the gross income taxes it paid to the State as a result of an erroneous tax assessment. The trial court found that Bethel qualified for an exemption because it was a “hospital” within the meaning of IC 1971, 6-2-1-7 (Burns Code Ed.) which read, prior to the 1971 amendments, in pertinent part as follows:
“There shall be excepted from the gross income under this Act: . . .(i)…
2Cases cited12 opinions
- Indiana Department of State Revenue v. Surface Combustion Corp.Indiana Supreme Court · 1953
- Armstrong v. State ex rel. KlausIndiana Court of Appeals · 1918
- Phar-Crest Land Corp. v. TherberIndiana Supreme Court · 1969
- Gross Income Tax Division v. L. S. Ayres & Co.Indiana Supreme Court · 1954
- State Board of Tax Commissioners v. WrightIndiana Court of Appeals · 1966
7 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Johnson County Farm Bureau Cooperative Ass'n v. Indiana Department of State RevenueIndiana Tax Court · 1991
- Park 100 Development Co. v. Indiana Department of State RevenueIndiana Supreme Court · 1981
- Hilligoss v. LaDowIndiana Court of Appeals · 1977
- Department of Revenue v. United States Steel Corp.Indiana Court of Appeals · 1981
- Faris Mailing, Inc. v. Indiana Department of State Revenue, Sales and Use Tax DivisionIndiana Tax Court · 1990
9 more not listed; retrieve them via the Exa API.