Legal Opinion
Fort Wayne National Corp. v. Indiana Department of State Revenue
Indiana Tax Court
Decided September 8, 1993No. 49T10-9204-TA-00017PublishedCited by 17 opinions
1Opinion of the Court
FISHER, Judge.
The Petitioner, Fort Wayne National Corporation (Fort Wayne National), appeals the final determination of the Respondent, the Indiana Department of State Revenue (the Department), denying Fort Wayne National's claim for refund of a portion of the Financial Institutions Tax (the FIT) 1 it paid for calendar year 1990. The matter is before the court on the parties' cross motions for summary judgment.
ISSUES
The parties' motions raise the following issues:
I. Whether the Department properly included the income on certain municipal bonds in calculating Fort Wayne National's FIT…
2Cases cited44 opinions
- Will v. Michigan Department of State PoliceSupreme Court of the United States · 1989
- Parratt v. TaylorSupreme Court of the United States · 1981
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Pennzoil Co. v. Texaco Inc.Supreme Court of the United States · 1987
- United States Trust Co. of NY v. New JerseySupreme Court of the United States · 1977
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3Cited by17 opinions
- Bielski v. ZornIndiana Tax Court · 1994
- GTE North Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1994
- American Family Mutual Insurance v. Wisconsin Department of RevenueWisconsin Supreme Court · 1998
- USAir, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1993
- Mahan v. State Board of Tax CommissionersIndiana Tax Court · 1993
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