Legal Opinion
Department of Revenue v. Mumma Bros. Drilling Co.
Indiana Court of Appeals
Decided July 5, 1977No. 1-1276A252PublishedCited by 16 opinions
1Opinion of the Court
STATEMENT OF THE CASE
Lowdermilk, J.
Defendant-appellant Department of Revenue, State of Indiana (State) appeals from the trial court’s granting of plaintiff-appellee Mumma Drilling Corporation’s (Mumma) motion for summary judgment.
FACTS
Mumma is a corporation which drills wells and installs pumps and plumbing for individuals and businesses in order to provide water for livestock and human consumption. Mumma also repairs and replaces equipment which is used to extract water from the ground.
In February 1970 the Indiana Department of Revenue audited Mumma and assessed the corporation for certain…
2Cases cited6 opinions
- Cooper v. County Board of Review of Grant CountyIndiana Court of Appeals · 1971
- Marhoefer Packing Co. v. Indiana Department of State RevenueIndiana Court of Appeals · 1973
- Indiana Dept. of St. Rev., Sales Tax Div. v. RCA Corp.Indiana Court of Appeals · 1974
- Dunkle v. StateIndiana Supreme Court · 1961
- Bryant v. Lake County Trust CompanyIndiana Court of Appeals · 1972
1 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Perry v. Stitzer Buick GMC, Inc.Indiana Supreme Court · 1994
- Millman v. County of ButlerNebraska Supreme Court · 1990
- Middleton Motors, Inc. v. Indiana Department of State RevenueIndiana Supreme Court · 1978
- Department of Revenue v. United States Steel Corp.Indiana Court of Appeals · 1981
- UACC Midwest, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1994
11 more not listed; retrieve them via the Exa API.