Legal Opinion
Emmis Publishing Corp. v. Indiana Department of State Revenue
Indiana Tax Court
Decided March 22, 1994No. 49T05-9011-TA-00059Published
1Opinion of the Court
ORDER ON MOTION TO RECONSIDER
FISHER, Judge.
The Petitioner, Emmis Publishing Corporation (Emmis), has filed a motion to reconsider1, asking the court to reconsider its decision in Emmis Publishing Corp. v. Indiana Department of State Revenue (1993), Ind.Tax, 612 N.E.2d 614.2 In the earlier case, Emmis challenged the use by the Respondent, the Indiana Department of Revenue (the Department), of 45 I.A.C. 2.2.-5-26(b)(2) in deciding whether Emmis was entitled to the benefits of IND.CODE 6-2.5-5-17, the gross retail (sales) tax exemption for newspapers. Emmis, 612 N.E.2d at 621-22, The court…
2Cases cited5 opinions
- Farrar v. HobbySupreme Court of the United States · 1992
- Rhodes v. StewartSupreme Court of the United States · 1988
- Waldron v. WilsonIndiana Supreme Court · 1989
- Emmis Publishing Corp. v. Indiana Department of State RevenueIndiana Tax Court · 1993
- Waldron v. WilsonIndiana Court of Appeals · 1987