Legal Opinion
Hoosier Energy Rural Electric Cooperative, Inc. v. Indiana Department of State Revenue
Indiana Tax Court
Decided September 29, 1988No. 53T05-8709-TA-00041PublishedCited by 27 opinions
1Opinion of the Court
FISHER, Judge.
Hoosier Energy Electric Cooperative appeals the final determination of the Indiana Department of State Revenue. Hoosier protested the Department’s assessment of gross income tax on the sale-lease back of property. The Department partially sustained the protest, but assessed gross income tax on the sale of federal income tax benefits. Hoosier’s protest and subsequent claim for refund of the second assessment was denied by the Department.
Hoosier was an Indiana corporation. It owned and operated the Merom Generating Station, a coal-fired electric generating facility in Sullivan…
2Cases cited19 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
- Freeman v. HewitSupreme Court of the United States · 1947
- Mobil Oil Corp. v. Commissioner of Taxes of Vt.Supreme Court of the United States · 1980
14 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- C & C Oil Co. v. Indiana Department of State RevenueIndiana Tax Court · 1991
- Scheid v. State Board of Tax CommissionersIndiana Tax Court · 1990
- Hoosier Energy Rural Electric Cooperative, Inc. v. Indiana Department of State RevenueIndiana Supreme Court · 1991
- Indiana Waste Systems of Indiana, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1994
- Developmental Services Alternatives, Inc. v. Indiana Family & Social Services AdministrationIndiana Court of Appeals · 2009
22 more not listed; retrieve them via the Exa API.