Legal Opinion
Indiana Department of State Revenue v. Felix
Indiana Supreme Court
Decided May 16, 1991No. 49S00-8905-CV-388, 49S02-8906-CV-499PublishedCited by 8 opinions
1Opinion of the Court
SHEPARD, Chief Justice.
R. Powell Felix and Russell T. and Mary R. Clarke filed separate actions challenging the constitutionality of Indiana's intangibles tax. They contended that the tax violated the commerce clause of the United States Constitution, U.S. Const. art. I, see. 8, cl. 8, and the uniform taxation provisions in article 10, section 1 of the Indiana Constitution. The Marion Superior Court declared the intangibles tax unconstitutional under both the federal and state constitutions. We reverse.
Case History
From 1983 to 1987, Felix paid at least $20.90 in intangibles tax on shares…
2Cases cited28 opinions
- Will v. Michigan Department of State PoliceSupreme Court of the United States · 1989
- Gibbons v. OgdenSupreme Court of the United States · 1824
- Chevron Oil Co. v. HusonSupreme Court of the United States · 1971
- Rodriguez De Quijas v. Shearson/American Express, Inc.Supreme Court of the United States · 1989
- Maryland v. LouisianaSupreme Court of the United States · 1981
23 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Fort Wayne National Corp. v. Indiana Department of State RevenueIndiana Tax Court · 1993
- Indiana-Kentucky Electric Corp. v. Indiana Department of State RevenueIndiana Tax Court · 1992
- St. Ledger v. CommonwealthKentucky Supreme Court · 1995
- Kenny Kent Chevrolet Co. v. Indiana Department of State RevenueIndiana Tax Court · 1994
- Shaper v. TracyOhio Court of Appeals · 1994
3 more not listed; retrieve them via the Exa API.