Legal Opinion
Indiana-Kentucky Electric Corp. v. Indiana Department of State Revenue
Indiana Tax Court
Decided August 19, 1992No. 02T10-9104-TA-00014, 02T10-9104-TA-00015PublishedCited by 13 opinions
1Opinion of the Court
FISHER, Judge.
Indiana-Kentucky Electric Corporation and Ohio Valley Electric Corporation appeal the Indiana Department of State Revenue's (Department) assessment of gross income tax, adjusted gross income tax, and supplemental net income tax, including interest and penalties for the years 1985, 1986, and 1987, on sales of electricity to two Indiana purchasers. The cases were heard and decided together because the relevant facts are substantially the same. Furthermore, this opinion is decided on the same day as two other cases 1 that dispose of similar issues.
FACTS
The Ohio Valley Electric…
2Cases cited50 opinions
- Gibbons v. OgdenSupreme Court of the United States · 1824
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- School Bd. of Nassau Cty. v. ArlineSupreme Court of the United States · 1987
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Brown v. MarylandSupreme Court of the United States · 1827
45 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Bethlehem Steel Corp. v. Indiana Department of State RevenueIndiana Tax Court · 1992
- Indiana Department of State Revenue v. Bethlehem Steel Corp.Indiana Supreme Court · 1994
- First National Leasing v. Indiana Department of State RevenueIndiana Tax Court · 1992
- Mynsberge v. Department of State RevenueIndiana Tax Court · 1999
- Uniden America Corp. v. Indiana Department of State RevenueIndiana Tax Court · 1999
8 more not listed; retrieve them via the Exa API.