Legal Opinion
Indiana Department of State Revenue v. Boswell Oil Co.
Indiana Court of Appeals
Decided April 12, 1971No. 870A126PublishedCited by 22 opinions
1Opinion of the CourtBuchanan, J.
STATEMENT OF THE CASE AND FACTS — This appeal concerns an action brought by the plaintiff-appellee, Boswell Oil Company (Boswell), to determine whether its operations in Indiana qualify it as a “broker” under the Indiana Gross Income Tax Act, I.C. 1971, 6-2-1-1, Ind. Stat. Anno. §64-2601 (n) Burns Cum. Supp. (1970), herein referred to as “the Act,” thereby entitling it to favorable tax treatment accorded to brokers under the Act.
Boswell brought suit to recover alleged excess gross income taxes collected for the years 1964, 1965, and 1966 in the amount of $2,554.87, plus interest as allowed by…
2Cases cited8 opinions
- Indiana Department of State Revenue v. Colpaert Realty Corp.Indiana Supreme Court · 1952
- Gross Income Tax Division v. L. S. Ayres & Co.Indiana Supreme Court · 1954
- Pennsylvania Railroad v. MinkIndiana Court of Appeals · 1966
- Gross Income Tax Division v. National Bank & Trust Co.Indiana Supreme Court · 1948
- Jones v. Greiger, Trustee Etc.Indiana Court of Appeals · 1960
3 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Johnson County Farm Bureau Cooperative Ass'n v. Indiana Department of State RevenueIndiana Tax Court · 1991
- Indiana Broadcasting Corp. v. Star Stations of IndianaIndiana Court of Appeals · 1979
- Indiana Dept. of St. Rev., Sales Tax Div. v. RCA Corp.Indiana Court of Appeals · 1974
- Department of Revenue v. United States Steel Corp.Indiana Court of Appeals · 1981
- Meridian Mortg. Co., Inc. v. StateIndiana Court of Appeals · 1979
17 more not listed; retrieve them via the Exa API.