Legal Opinion

Department of Revenue v. There to Care, Inc.

Indiana Court of Appeals

Decided August 16, 1994No. 71A05-9310-CV-371PublishedCited by 10 opinions

1Opinion of the Court

BARTEAU, Judge.

The Indiana Department of Revenue (Department) appeals the trial court's decision that Appellees, There To Care, Inc. and Extend-A-Hand Association, Inc., are "qualified organizations" under the Indiana Charity Gaming Act, Ind.Code 4-32-6-20 (the Act).

We affirm.

FACTS

There To Care and Extend-A-Hand Asso-clation are both nonprofit corporations formed for charitable purposes and incorporated in Ohio. Both are exempt from taxation under section 501(c)@8) of the Internal Revenue Code and are admitted to conduct business in Indiana. There To Care was incorporated in 1977 and admitted…

Also in this document: Concurrence.

2Cases cited6 opinions

  1. Hughes v. OklahomaSupreme Court of the United States · 1979
  2. United States v. John Bagnariol, United States of America v. Gordon L. Walgren, United States of America v. Patrick GallagherCourt of Appeals for the Ninth Circuit · 1981
  3. Matter of Tina T.Indiana Supreme Court · 1991
  4. Park 100 Development Co. v. Indiana Department of State RevenueIndiana Supreme Court · 1981
  5. Gulch Gaming, Inc. v. South DakotaDistrict Court, D. South Dakota · 1991

1 more not listed; retrieve them via the Exa API.

3Cited by10 opinions

  1. Wabash Grain, Inc. v. Bank OneIndiana Court of Appeals · 1999
  2. American Legion Post 1133 v. StateIndiana Court of Appeals · 1995
  3. Indiana Wholesale Wine & Liquor Co. v. State Ex Rel. Indiana Alcoholic Beverage CommissionIndiana Court of Appeals · 1996
  4. Citizens Financial Services, FSB v. Innsbrook Country Club, Inc.Indiana Court of Appeals · 2005
  5. Trusley v. StateIndiana Court of Appeals · 2004

5 more not listed; retrieve them via the Exa API.

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