Legal Opinion
1 Stop Auto Sales, Inc. v. Indiana Department of State Revenue
Indiana Tax Court
Decided March 31, 2003No. 49T10-9809-TA-108PublishedCited by 2 opinions
1Opinion of the Court
ORDER ON PETITION FOR REHEARING
FISHER, J.
In its petition for rehearing, 1 Stop Auto Sales, Inc. (1 Stop) requests the Court to reconsider Parts I and III of its opinion in 1 Stop Auto Sales, Inc., v. Indiana Dep't of State Revenue, 779 N.E.2d 614 (Ind. Tax Ct.2002). The Court, being duly advised, holds that 1 Stop shall take nothing by its petition for rehearing on Part I. The Court, however, grants 1 Stop's petition for rehearing on Part III in order to clarify its holding in 1 Stop.
PROCEDURAL HISTORY AND ANALYSIS
As the Court previously explained in I Stop Auto Sales, 1 Stop is an Indiana…
2Cases cited4 opinions
- Chrysler Financial Co. v. Indiana Department of State RevenueIndiana Tax Court · 2002
- Subaru-Isuzu Automotive, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 2003
- 1 Stop Auto Sales, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 2002
- Beta Steel Corp. v. Department of Local Government FinanceIndiana Tax Court · 2002
3Cited by2 opinions
- Indiana Department of Revenue v. 1 Stop Auto Sales, Inc.Indiana Supreme Court · 2004
- Indiana Department of State Revenue, Inheritance Tax Division v. The Estate of Orville J. RauchIndiana Tax Court · 2016