Legal Opinion
U-Haul Co. of Indiana v. Indiana Department of State Revenue
Indiana Tax Court
Decided November 25, 2008No. 49T10-0603-TA-20PublishedCited by 3 opinions
1Opinion of the Court
ORDER ON PARTIES’ CROSS-MOTIONS FOR SUMMARY JUDGMENT
FISHER, J.
U-Haul Company of Indiana, Inc. (U-Haul Indiana) has challenged the final determination of the Indiana Department of State Revenue (Department) assessing it with an additional gross income tax liability for the tax years ending March 31,1999, March 31, 2000, and March 31, 2001 (the years at issue). The matter is currently before the Court on the parties’ cross-motions for summary judgment. While the parties have raised several issues, the Court finds the following to be dispositive:
I. Whether the Department timely mailed its…
2Cases cited19 opinions
- Owens Corning Fiberglass Corp. v. CobbIndiana Supreme Court · 2001
- Indiana Department of State Revenue v. Caylor-Nickel Clinic, P.C.Indiana Supreme Court · 1992
- Economy Oil Corp. v. Indiana Department of State RevenueIndiana Court of Appeals · 1974
- Packard v. ShoopmanIndiana Supreme Court · 2006
- Caylor-Nickel Clinic, P.C. v. Indiana Department of State RevenueIndiana Tax Court · 1991
14 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Tipton County Health Care Foundation, Inc. v. Tipton County AssessorIndiana Tax Court · 2012
- Rent-A-Center East, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 2011
- Hamilton Southeastern Utilities, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 2015