Legal Opinion
Indiana Department of State Revenue v. Horizon Bancorp
Indiana Supreme Court
Decided December 29, 1994No. 49S10-9404-TA-392PublishedCited by 42 opinions
1Per curiam
We granted the petition for review, filed by the Indiana Department of State Revenue (Department), of the decision of the Indiana Tax Court reported in Horizon Bancorp v. Dep't of State Revenue (1993), Ind.Tax, 626 N.E.2d 603. We affirm in part and reverse in part. 1
Background
The taxpayer in this case is Horizon Ban-corp (Horizon), a bank holding company, including First Citizens Bank, N.A. (Citizens), its wholly owned subsidiary. Horizon and Citizens filed consolidated income tax returns.
On April 9, 1991, taxpayer filed a claim for refund of $968,283 (exclusive of interest) with the…
Also in this document: Dissent.
2Cases cited6 opinions
- Cheney v. State ex rel. RiskIndiana Supreme Court · 1905
- Indiana Department of State Revenue v. Endress & Hauser, Inc.Indiana Court of Appeals · 1980
- Morgan County Rural Electric Membership Corp. v. Indianapolis Power & Light Co.Indiana Supreme Court · 1973
- Poyser v. StanglandIndiana Supreme Court · 1952
- State ex rel. Mason v. JacobsIndiana Supreme Court · 1924
1 more not listed; retrieve them via the Exa API.
3Cited by42 opinions
- Huffman v. Indiana Office of Environmental AdjudicationIndiana Supreme Court · 2004
- State, Indiana Civil Rights Com'n v. INIIndiana Supreme Court · 1999
- AlliedSignal, Inc. v. OttIndiana Supreme Court · 2003
- Indiana Bell Telephone Co. v. Indiana Utility Regulatory CommissionIndiana Supreme Court · 1999
- Brownsburg Area Patrons Affecting Change v. BaldwinIndiana Supreme Court · 1999
37 more not listed; retrieve them via the Exa API.