Legal Opinion
Salin Bancshares, Inc. v. Indiana Department of Revenue
Indiana Tax Court
Decided October 30, 2000No. 02T10-9807-TA-76PublishedCited by 10 opinions
1Opinion of the CourtFisher, J.
Petitioner Salin Bancshares, Inc. (Salin) appeals the Indiana Department of State Revenue's (Department) final determination denying Salin's requested refund of Financial Institutions Tax (FIT), see Inp. Cope Amn. § 6-5.5-1-1 to -9-5 (West 2000), for the 1991 tax year. In this original tax appeal, Salin alleges that the Department's assessment of the FIT was untimely. The Court restates Salin's challenge as follows:
I. Whether Salin was obligated to notify the Department of its 1995 closing agreement with the Internal Revenue Service (IRS) pursuant to Inp.Cope Ann. § 6-5.5-6-6 (West 2000),…
2Cases cited15 opinions
- Guy v. SCHULDTIndiana Supreme Court · 1956
- Salazar v. Ramah Navajo ChapterSupreme Court of the United States · 2012
- Wabash Grain, Inc. v. SmithIndiana Court of Appeals · 1998
- Lawshe v. Glen Park Lbr. Co., Inc.Indiana Court of Appeals · 1978
- In the Matter of KingMassachusetts Supreme Judicial Court · 1991
10 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Wittenberg Lutheran Village Endowment Corp. v. Lake County Property Tax Assessment Board of AppealsIndiana Tax Court · 2003
- Hi-Way Dispatch, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 2001
- Enterprise Leasing Co. of Chicago v. Indiana Department of State RevenueIndiana Tax Court · 2002
- Frame Station, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 2002
- North Central Industries, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 2003
5 more not listed; retrieve them via the Exa API.