Legal Opinion
Grand Victoria Casino & Resort, LP v. Indiana Department of State Revenue
Indiana Tax Court
Decided June 16, 2003No. 49T10-0012-TA-125PublishedCited by 7 opinions
1Opinion of the CourtFisher, J.
Grand Victoria Casino & Resort, LP (Grand Victoria) appeals from two final determinations of the Indiana Department of State Revenue (Department), which denied Grand Victoria's claims for refund of Indiana's gross retail and use tax (sales tax) for 1996, 1997, 1998, and 1999 (the years at issue). The case is before the Court on the parties' cross-motions for summary judgment. Grand Victoria's motion for summary judgment raises the following issues:
L. Whether Grand Victoria is entitled to a refund of sales tax paid on its purchase of personal property and services for its riverboat because it…
2Cases cited15 opinions
- Lincoln Operating Co. v. GillisIndiana Supreme Court · 1953
- Lutz, Atty.-Gen. v. Arnold, Atty. Tr.Indiana Supreme Court · 1935
- Consolidation Coal Co. v. Indiana Department of State RevenueIndiana Supreme Court · 1991
- Ritenour v. MathewsIndiana Supreme Court · 1873
- Monarch Beverage Co. v. Indiana Department of State RevenueIndiana Tax Court · 1992
10 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Indiana Department of State Revenue v. Belterra Resort Indiana, LLCIndiana Supreme Court · 2010
- Indiana Department of State Revenue v. Belterra Resort Indiana, LLCIndiana Supreme Court · 2011
- Indiana Department of State Revenue v. Trump Indiana, Inc.Indiana Supreme Court · 2004
- Wendt LLP v. Indiana Department of State RevenueIndiana Tax Court · 2012
- Trump Indiana, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 2003
2 more not listed; retrieve them via the Exa API.