Legal Opinion
UACC Midwest, Inc. v. Indiana Department of State Revenue
Indiana Tax Court
Decided March 2, 1994No. 49T10-9204-TA-00012PublishedCited by 16 opinions
1Opinion of the Court
FISHER, Judge.
UACC Midwest, Inc. (UACC), as successor by merger to Evansville Cable Television, Inc., appeals the final determination of the Indiana Department of State Revenue (the Department), denying UACC’s claim for refund of Indiana gross income tax paid for the fiscal year ending August 31,1987, the shortened calendar year 1987, and the calendar years 1988 and 1989 (the years in issue). The parties now bring cross-motions for summary judgment.
ISSUES
I. Whether the court has subject matter jurisdiction.
II. Whether the gross income tax structure is constitutionally valid.
III. Whether the…
2Cases cited30 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Madden v. Kentucky Ex Rel. CommissionerSupreme Court of the United States · 1940
- Texaco, Inc. v. ShortSupreme Court of the United States · 1982
- State Bd. of Tax Commr's of Ind. v. JacksonSupreme Court of the United States · 1931
- J. D. Adams Manufacturing Co. v. StorenSupreme Court of the United States · 1938
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3Cited by16 opinions
- State v. Aisin USA Mfg., Inc.Indiana Supreme Court · 2011
- State Ex Rel. ANR Pipeline Co. v. Indiana Department of State RevenueIndiana Tax Court · 1996
- UACC Midwest, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1996
- Kibbey v. StateIndiana Court of Appeals · 2000
- Salin Bancshares, Inc. v. Indiana Department of RevenueIndiana Tax Court · 2000
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