Legal Opinion
Hoosier Energy Rural Electric Cooperative, Inc. v. Indiana Department of State Revenue
Indiana Supreme Court
Decided May 29, 1991No. 53S00-8904-TA-269PublishedCited by 24 opinions
1Opinion of the Court
KRAHULIK, Justice.
This is a direct appeal from the Indiana Tax Court's decision to uphold the imposition of the State's gross income tax on the proceeds of an interstate sale of federal income tax benefits. Hoosier Energy Rural Electric Cooperative, Inc. v. Indiana Department of State Revenue (1988), Ind. Tax, 528 N.E.2d 867. At issue is whether the Indiana Department of State Revenue ("'Department") can collect a state income tax on the proceeds of this interstate sale of federal income tax benefits. Specifically, four issues are presented for review:
1. Whether the Department made a timely…
2Cases cited7 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Freeman v. HewitSupreme Court of the United States · 1947
- Goldberg v. SweetSupreme Court of the United States · 1989
- Hoosier Energy Rural Electric Cooperative, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1988
- Associated Milk Producers, Inc. v. Indiana Department of State RevenueIndiana Supreme Court · 1989
2 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Indiana Waste Systems of Indiana, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1994
- USAir, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1993
- Bethlehem Steel Corp. v. Indiana Department of State RevenueIndiana Tax Court · 1992
- Indiana Department of State Revenue v. Bethlehem Steel Corp.Indiana Supreme Court · 1994
- Maurer v. Indiana Department of State RevenueIndiana Tax Court · 1993
19 more not listed; retrieve them via the Exa API.