Empire Gas of Rochester, Inc. v. State
Indiana Court of Appeals
1Opinion of the Court
STATON, Presiding Judge.
This case concerns an appeal from a personal property tax assessment. The Indiana State Board of Tax Commissioners (the Board) assessed to Empire Gas of Rochester, Inc., Empire Gas Corporation, and Empire Incorporated (Empire) the value of liquid propane (LP) gas storage tanks owned by Empire and leased, during 1979 and 1980, to Empire's customers. Empire appealed the assessment to the trial court; the parties submitted cross-motions for summary judgment. The trial court granted summary judgment for Empire as to the 1979 assessment, but granted summary judgment for the…
Also in this document: Concurrence.
2Cases cited11 opinions
- Commissioner v. Idaho Power Co.Supreme Court of the United States · 1974
- Hale v. Peabody Coal CompanyIndiana Court of Appeals · 1976
- Indiana Department of State Revenue v. Colpaert Realty Corp.Indiana Supreme Court · 1952
- State Board of Tax Commissioners v. South Shore MarinaIndiana Court of Appeals · 1981
- McSorley v. Town of HancockMassachusetts Appeals Court · 1981
6 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- State Board of Tax Commissioners v. Jewell Grain Co.Indiana Supreme Court · 1990
- Indiana Department of Public Welfare v. PayneIndiana Supreme Court · 1993
- Kimco Leasing, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1995
- Bailey Seed Farms, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1989
- Rogers v. State Board of Tax CommissionersIndiana Tax Court · 1991
4 more not listed; retrieve them via the Exa API.