Legal Opinion
Indiana Department of State Revenue v. American Dairy of Evansville, Inc.
Indiana Court of Appeals
Decided December 29, 1975No. 1-1274A190PublishedCited by 14 opinions
1Opinion of the CourtLybrook, J.
Defendant-appellant Indiana Department of State Revenue (State) appeals from a judgment granting plaintiff-appellee American Dairy of Evansville, Inc. (Dairy) a refund of certain sales and use taxes assessed and paid for the years 1968 through 1970. The issue presented is whether the trial court erred in determining that purchases of various items and substances used by Dairy in the production and processing of milk and milk products are exempt from the Indiana State Gross Retail Tax. IC 1971, 6-2-1-37, et seq. (Burns Code Ed.).
The exemptions challenged by the State are those granted for…
2Cases cited8 opinions
- Indiana Department of State Revenue v. Colpaert Realty Corp.Indiana Supreme Court · 1952
- Olsen v. Standard Oil Co.California Supreme Court · 1922
- Indiana Dept. of St. Rev., Sales Tax Div. v. RCA Corp.Indiana Court of Appeals · 1974
- Clark v. WarnerSupreme Court of Oklahoma · 1922
- Indiana Department of State Revenue v. Boswell Oil Co.Indiana Court of Appeals · 1971
3 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Johnson County Farm Bureau Cooperative Ass'n v. Indiana Department of State RevenueIndiana Tax Court · 1991
- Indiana Department of State Revenue v. Cave Stone, Inc.Indiana Supreme Court · 1983
- Department of Revenue v. United States Steel Corp.Indiana Court of Appeals · 1981
- Indiana Department of State Revenue v. Cable Brazil, Inc.Indiana Court of Appeals · 1978
- Indianapolis Fruit Co. v. Department of State RevenueIndiana Tax Court · 1998
9 more not listed; retrieve them via the Exa API.