Legal Opinion
Miller Pipeline Corp. v. Indiana Department of State Revenue
Indiana Tax Court
Decided August 9, 2013No. 49T10-1012-TA-64PublishedCited by 11 opinions
1Opinion of the Court
*734ORDER ON PETITIONER’S MOTION FOR PARTIAL SUMMARY JUDGMENT
FISHER, Senior Judge.
Miller Pipeline Corporation appeals the Indiana Department of State Revenue’s final determination denying its claim for refund of gross retail (sales) and use tax paid between 2005 and 2007. The matter is currently before the Court on Miller Pipeline’s motion for partial summary judgment (Motion), which the Court denies.
FACTS AND PROCEDURAL HISTORY
The following facts are not in dispute. On September 10, 2009, the Department completed an audit of Miller Pipeline for tax years 2005 through 2007. On September 21, 2009,…
2Cases cited12 opinions
- First Nat. Bank of Ariz. v. Cities Service Co.Supreme Court of the United States · 1968
- Gaboury v. Ireland Road Grace Brethren, Inc.Indiana Supreme Court · 1983
- Filip v. BlockIndiana Supreme Court · 2008
- Stuteville v. DowningIndiana Court of Appeals · 1979
- Babinchak v. Town of ChestertonIndiana Court of Appeals · 1992
7 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Paul J. Elmer and Carol A. N. Elmer v. Indiana Department of RevenueIndiana Tax Court · 2015
- Popovich v. Indiana Department of State RevenueIndiana Tax Court · 2016
- Brandenburg Industrial Service Company, an Illinois corporation v. Indiana Department of State RevenueIndiana Tax Court · 2016
- Crystal Flash Petroleum, LLC v. Indiana Department of State RevenueIndiana Tax Court · 2015
- John and Sylvia Von Ermannsdorff v. Indiana Department of State RevenueIndiana Tax Court · 2016
6 more not listed; retrieve them via the Exa API.