Legal Opinion

Indiana Department of State Revenue v. Bethlehem Steel Corp.

Indiana Supreme Court

Decided August 19, 1994No. 49S05-9212-TA-1046Published

1Opinion of the Court

639 N.E.2d 264 (1994)

INDIANA DEPARTMENT OF STATE REVENUE, Appellant (Respondent below),

v.

BETHLEHEM STEEL Corporation, Appellee (Petitioner below).

No. 49S05-9212-TA-1046.

Supreme Court of Indiana.

August 19, 1994.

Rehearing Denied November 23, 1994.

Pamela Carter, Atty. Gen., Joel Schiff, Deputy Atty. Gen., Indianapolis, for appellant.

Michael J. Rusnak, Glenn M. Sermersheim, Locke Reynolds Boyd & Weisell, Indianapolis, for appellee.

SHEPARD, Chief Justice.

Does the Indiana corporate gross income tax apply to receipts from the sale of federal tax benefits when the benefits derive from equipment…

Also in this document: Dissent · DeBRULER; Dissent · DeBRULER; Dissent · Sullivan; Concurrence.

2Cases cited25 opinions

  1. Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
  2. Freeman v. HewitSupreme Court of the United States · 1947
  3. Farmers Loan & Trust Co. v. MinnesotaSupreme Court of the United States · 1930
  4. Goldberg v. SweetSupreme Court of the United States · 1989
  5. J. D. Adams Manufacturing Co. v. StorenSupreme Court of the United States · 1938

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