Legal Opinion

MBNA America Bank, N.A. & Affiliates v. Indiana Department of State Revenue

Indiana Tax Court

Decided October 20, 2008No. 49T10-0506-TA-53PublishedCited by 2 opinions

1Opinion of the Court

ORDER ON RESPONDENT’S MOTION FOR SUMMARY JUDGMENT

FISHER, J.

MBNA America Bank, N.A. & Affiliates (MBNA) appeals the final determination of the Indiana Department of State Revenue (Department) denying its claims for refund of Indiana Financial Institutions Tax (FIT) paid during the 1992-1998 tax years (years at issue). The matter is currently before the Court on the Department’s motion for summary judgment. The Court restates the issue as whether the Commerce Clause requires MBNA to have a physical presence in Indiana in order to be subject to the FIT.

FACTS AND PROCEDURAL HISTORY

MBNA, a…

2Cases cited12 opinions

Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
National Bellas Hess, Inc. v. Department of RevenueSupreme Court of the United States · 1967
Geoffrey, Inc. v. South Carolina Tax CommissionSupreme Court of South Carolina · 1993

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3Cited by2 opinions

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