Legal Opinion
American Juice Co., Inc. v. State Board of Tax Commissioners
Indiana Tax Court
Decided September 1, 1988No. 49T05-8710-TA-00049PublishedCited by 7 opinions
1Opinion of the Court
FISHER, Judge.
STATEMENT OF CASE
American Juice is a wholly owned subsidiary of Canfield Beverage, Inc., formed as a companion corporation for the distribution of juice products. After search and consideration of several locations in different states and other parts of Indiana, the company chose property at 1 North Bridge Street, Gary, Indiana as a site for its plant. A factor in the selection of this site was the availability of tax abatement in the form of a deduction for new manufacturing equipment. Officials and representatives of the City of Gary indicated that such abatement provided by…
2Cases cited7 opinions
- Uhlir v. RitzIndiana Supreme Court · 1970
- State Board of Tax Commissioners v. Gatling Gun Club, Inc.Indiana Court of Appeals · 1981
- New Trend Beauty School, Inc. v. Indiana State Board of Beauty Culturist ExaminersIndiana Court of Appeals · 1988
- Meridian Hills Country Club v. State Board of Tax CommissionersIndiana Tax Court · 1987
- Gulf Stream Coach, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1988
2 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- North Park Cinemas, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1997
- Monarch Steel Co. v. State Board of Tax CommissionersIndiana Tax Court · 1993
- 20th Century Fiberglass v. Indiana State Board of Tax CommissionersIndiana Tax Court · 1997
- W.H. Paige & Co. v. State Board of Tax CommissionersIndiana Tax Court · 2000
- Union Carbide Corp. v. State Board of Tax CommissionersDistrict Court, S.D. Indiana · 1993
2 more not listed; retrieve them via the Exa API.