Legal Opinion
Knauf Fiber Glass, GmbH v. State Board of Tax Commissioners
Indiana Tax Court
Decided February 25, 1994No. 49T10-9303-TA-00016PublishedCited by 15 opinions
1Opinion of the Court
FISHER, Judge.
The Petitioner, Knauf Fiber Glass, GmbH (Knauf), appeals the final determination of the Respondent, the State Board of Tax Commissioners (the State Board), denying in part Knauf s claim for an Economic Revitalization Area (ERA) deduction for 1992.
ISSUE
Whether Knauf is entitled to an ERA deduction for manufacturing equipment installed in its facility before the area was declared an ERA.
FACTS
Knauf manufactures fiber glass insulation products in its Shelbyville, Indiana facility. Between March 1 and September 9, 1991, Knauf installed manufacturing equipment (the equipment in…
2Cases cited13 opinions
- Johnson County Farm Bureau Cooperative Ass'n v. Indiana Department of State RevenueIndiana Tax Court · 1991
- Harlan Sprague Dawley, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1992
- C & C Oil Co. v. Indiana Department of State RevenueIndiana Tax Court · 1991
- Indiana Department of State Revenue v. Indianapolis Public Transportation Corp.Indiana Supreme Court · 1990
- Indianapolis Public Transportation Corp. v. Indiana Department of State RevenueIndiana Tax Court · 1987
8 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- GTE North Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1994
- Sangralea Boys Fund, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1997
- Roehl Transport, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1995
- Western Select Properties, L.P. v. State Board of Tax CommissionersIndiana Tax Court · 1994
- Shoup Buses, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1994
10 more not listed; retrieve them via the Exa API.