Legal Opinion
Horseshoe Hammond, LLC v. Indiana Department of State Revenue
Indiana Tax Court
Decided May 1, 2007No. 49T10-0411-TA-53PublishedCited by 41 opinions
1Opinion of the Court
ORDER ON PARTIES’ CROSS-MOTIONS FOR SUMMARY JUDGMENT
FISHER, J.
Horseshoe Hammond, LLC (Horseshoe) challenges the final determination of the Indiana Department of State Revenue (Department) denying its claim for refund of use taxes paid during the year ending December 31, 2001 (the year at issue). The matter is currently before the Court on the parties’ cross-motions for summary judgment. The sole issue for the Court to decide is whether Horseshoe’s provision of complimentary merchandise and meals to some of its casino patrons during the year at issue was subject .to Indiana’s sales or use tax.
F…
2Cases cited10 opinions
- Snyder v. Indiana Department of State RevenueIndiana Tax Court · 2000
- Tolliver v. MathasIndiana Court of Appeals · 1989
- Monarch Beverage Co. v. Indiana Department of State RevenueIndiana Tax Court · 1992
- Hyatt Corp. v. Department of State RevenueIndiana Tax Court · 1998
- USAir, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1993
5 more not listed; retrieve them via the Exa API.
3Cited by41 opinions
- Indiana Department of State Revenue v. Belterra Resort Indiana, LLCIndiana Supreme Court · 2010
- Paul J. Elmer and Carol A. N. Elmer v. Indiana Department of RevenueIndiana Tax Court · 2015
- Sparks Nugget, Inc. v. State Ex Rel. Department of TaxationNevada Supreme Court · 2008
- Belterra Resort Indiana, LLC v. Indiana Department of State RevenueIndiana Tax Court · 2009
- Lowe's Home Centers, LLC v. Indiana Department of State RevenueIndiana Tax Court · 2014
36 more not listed; retrieve them via the Exa API.