Legal Opinion
Indiana Department of State Revenue v. J. C. Penney Co.
Indiana Court of Appeals
Decided December 2, 1980No. 2-378A109PublishedCited by 17 opinions
1Opinion of the Court
SULLIVAN, Judge.
J. C. Penney, Inc., (Penney) is a Delaware corporation with its principal place of business in New York. The Indiana State Department of Revenue (Department) assessed gross income taxes against Penney for receipts from direct mail catalog sales and service charges on credit sales. Penney sought a refund for taxes for the taxable period from January 31,1968 through January 31, 1972. The trial court allowed the refund and the Department appeals.
The Department asserts as error the following conclusions of law:
1. The income at issue was not derived from activities inside Indiana…
2Cases cited18 opinions
- Norton Co. v. Department of Revenue of Ill.Supreme Court of the United States · 1951
- Indiana Education Employment Relations Board v. Benton Community School Corp.Indiana Supreme Court · 1977
- Indiana Department of State Revenue v. Surface Combustion Corp.Indiana Supreme Court · 1953
- Indiana Civil Rights Commission v. Sutherland LumberIndiana Court of Appeals · 1979
- Herff Jones Co. v. State Tax CommissionOregon Supreme Court · 1967
13 more not listed; retrieve them via the Exa API.
3Cited by17 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
- Indiana-Kentucky Electric Corp. v. Indiana Department of State RevenueIndiana Tax Court · 1992
- SFN Shareholders Grantor Trust v. Indiana Department of State RevenueIndiana Tax Court · 1992
- Department of Revenue v. J. C. Penney Co.Washington Supreme Court · 1981
12 more not listed; retrieve them via the Exa API.