Legal Opinion
State Ex Rel. Zoelller v. Aisin USA Mfg., Inc.
Indiana Court of Appeals
Decided April 27, 2010No. 36A01-0909-CV-442PublishedCited by 2 opinions
1Opinion of the Court
OPINION
MATHIAS, Judge.
The State of Indiana, ex rel. Gregory F. Zoeller, Attorney General of Indiana ("the State"), filed suit in Jackson Superior Court seeking to recover funds the State claims were erroneously refunded by the Indiana Department of Revenue ("DOR") to Aisin U.S.A. Manufacturing, Inc. ("Ai-gin") as a result of Aisin's 2001 corporate income tax return. The trial court granted Aisin's motion to dismiss for lack of subject matter jurisdiction. The State appeals and claims that the trial court erred when it concluded that the Indiana Tax Court had exclusive jurisdiction over the…
2Cases cited8 opinions
- GKN Co. v. MagnessIndiana Supreme Court · 2001
- State v. SprolesIndiana Supreme Court · 1996
- State v. WillitsIndiana Supreme Court · 2002
- UACC Midwest, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1994
- UACC Midwest, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1996
3 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- State v. Aisin USA Mfg., Inc.Indiana Supreme Court · 2011
- Pigg v. StateIndiana Court of Appeals · 2010