Legal Opinion
Beasley v. Kwatnez
Indiana Court of Appeals
Decided February 24, 1983No. 4-1281A205PublishedCited by 7 opinions
1Opinion of the Court
CONOVER, Judge.
The Indiana Department of State Revenue, Auditor of State and Treasurer of State (State), appellants, appeal a judgment rendered in Marion Circuit Court in favor of Allen Kwatnez, Appellee, relieving him of delinquent sales tax liability.
We affirm in part and reverse in part. ISSUES
1. Are the sales of certain snack items taxable under the Indiana Gross Retail Tax statute, Ind.Code 6-2.5-5-20?
2. Did the trial court erroneously tax costs against the State?
FACTS
Since 1977, Kwatnez has operated a business under the name Office Snacks. He sells snack foods such as potato chips,…
2Cases cited21 opinions
- Burks v. BolerjackIndiana Supreme Court · 1981
- Indiana Civil Rights Commission v. Sutherland LumberIndiana Court of Appeals · 1979
- Adkins v. Indiana Employment Security DivisionIndiana Court of Appeals · 1946
- Commissioner of Internal Revenue v. Charles N. Anderson and Grace M. AndersonCourt of Appeals for the Sixth Circuit · 1966
- Gross Income Tax Division v. L. S. Ayres & Co.Indiana Supreme Court · 1954
16 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Holland v. KingIndiana Court of Appeals · 1986
- USAir, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1989
- Indiana Collectors v. ConradIndiana Court of Appeals · 1984
- Shettle v. MeeksIndiana Court of Appeals · 1984
- 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.