Legal Opinion
C & C Oil Co. v. Indiana Department of State Revenue
Indiana Tax Court
Decided April 15, 1991No. 49T05-9006-TA-00027PublishedCited by 40 opinions
1Opinion of the Court
FISHER, Judge.
C & C Oil Co., Inc. (C & C Oil) originally appealed the Indiana Department of State Revenue’s (Department) assessment of special fuel tax, interest, and penalties for the years 1984, 1985, 1986, and 1987, and motor carrier fuel use tax, interest, and penalties for the years 1985, 1986, and 1987. The Department’s Letter of Findings, issued April 16, 1990, denied C & C Oil’s timely protest of the Department’s proposed assessments for the years at issue. C & C Oil paid the assessed amount demanded by the Department and simultaneously filed a claim for refund. Prior to any action on…
2Cases cited30 opinions
- Blue v. BeachIndiana Supreme Court · 1900
- City of Evansville v. Southern Indiana Gas & Electric Co.Indiana Court of Appeals · 1976
- Jones v. City of LogansportIndiana Court of Appeals · 1982
- Johnson County Farm Bureau Cooperative Ass'n v. Indiana Department of State RevenueIndiana Tax Court · 1991
- Indiana Department of State Revenue v. Colpaert Realty Corp.Indiana Supreme Court · 1952
25 more not listed; retrieve them via the Exa API.
3Cited by40 opinions
- Harlan Sprague Dawley, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1992
- Briggs v. FinleyIndiana Court of Appeals · 1994
- Roehl Transport, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1995
- Indiana Waste Systems of Indiana, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1994
- Western Select Properties, L.P. v. State Board of Tax CommissionersIndiana Tax Court · 1994
35 more not listed; retrieve them via the Exa API.