Legal Opinion
USAir, Inc. v. Indiana Department of State Revenue
Indiana Tax Court
Decided November 8, 1993No. 49T05-9011-TA-00056PublishedCited by 22 opinions
1Opinion of the Court
FISHER, Judge.
This appeal calls on the court to reconsider the holding in USAir, Inc. v. Indiana Department of State Revenue (1989), Ind.Tax, 542 N.E.2d 1033, aff'd (1991), Ind., 582 N.E.2d 777 (USAir I). In that case, this court and our supreme court rejected the petitioner's claims of exemption from use tax. 1 Now the same petitioner, USAir, Inc. (USAir), appeals another final determination of the respondent, the Indiana Department of State Revenue (the Department), claiming the same entitlement to use tax exemptions it raised in USAir I USAir also claims it is not subject to imposition of…
2Cases cited37 opinions
- Minneapolis Star & Tribune Co. v. Minnesota Commissioner of RevenueSupreme Court of the United States · 1983
- D. H. Holmes Co., Ltd. v. McNamaraSupreme Court of the United States · 1988
- Indiana Department of State Revenue v. Caylor-Nickel Clinic, P.C.Indiana Supreme Court · 1992
- Hinshaw v. Board of Com'rs of Jay CountyIndiana Supreme Court · 1993
- Spaulding v. International Bakers Services, Inc.Indiana Supreme Court · 1990
32 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Horseshoe Hammond, LLC v. Indiana Department of State RevenueIndiana Tax Court · 2007
- Hyatt Corp. v. Department of State RevenueIndiana Tax Court · 1998
- May Department Stores Co. v. Indiana Department of State RevenueIndiana Tax Court · 2001
- Indianapolis Fruit Co. v. Department of State RevenueIndiana Tax Court · 1998
- Rhoade v. Indiana Department of State RevenueIndiana Tax Court · 2002
17 more not listed; retrieve them via the Exa API.