Indiana Department of State Revenue v. General Foods Corp.
Indiana Court of Appeals
1Opinion of the Court
BUCHANAN, Chief Judge.
CASE SUMMARY
Appellant-defendant Indiana Department of State Revenue (Department) appeals from a trial court judgment that the Department wrongfully collected gross income tax on out-of-state shipments to Indiana customers of plaintiff-appellee General Foods Corporation (GFC).
We affirm.
FACTS
The following facts as specifically determined by the trial court under Ind.Rules of Procedure, Trial Rule 52(A), are not disputed.
Findings of Fact
1. The plaintiff, General Foods Corporation (“General Foods”), is a Delaware corporation, qualified to do business in the State of Indiana,…
Also in this document: Concurrence.
2Cases cited16 opinions
- Davis v. StateIndiana Supreme Court · 1977
- Baker v. COMPTONIndiana Supreme Court · 1965
- Indiana Department of State Revenue v. Surface Combustion Corp.Indiana Supreme Court · 1953
- Indiana Department of State Revenue v. Frank Purcell Walnut Lumber Co.Indiana Court of Appeals · 1972
- Department of Treasury v. International Harvester Co.Indiana Supreme Court · 1943
11 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- 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
- Indiana State Board of Tax Commissioners v. Fraternal Order of Eagles, Lodge No. 255Indiana Supreme Court · 1988
- Indiana-Kentucky Electric Corp. v. Indiana Department of State RevenueIndiana Tax Court · 1992
- Fraternal Order of Eagles Lodge No. 255 v. Indiana State Board of Tax CommissionersIndiana Tax Court · 1987
2 more not listed; retrieve them via the Exa API.