Legal Opinion
Roehl Transport, Inc. v. Indiana Department of State Revenue
Indiana Tax Court
Decided July 10, 1995No. 49T10-9404-TA-00141PublishedCited by 27 opinions
1Opinion of the Court
FISHER, Judge.
Roehl Transport, Inc. (Roehl) appeals the Indiana Department of State Revenue’s (the Department) final determination imposing the Motor Carrier Fuel Tax and Motor Carrier Fuel Surcharge Tax (collectively motor carrier fuel tax) under IND .CODE 6-6-4.1 for the years 1989 and 1990 (years in issue).
ISSUES
Roehl raises two issues for this court’s review:
I. Whether a motor carrier is liable for motor carrier fuel tax on fuel consumed while its vehicles idle off the highway.
II. Whether the inclusion of fuel, consumed by a motor carrier while idling off the highway, in the formula used…
2Cases cited17 opinions
- Nordlinger v. HahnSupreme Court of the United States · 1992
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- State Bd. of Tax Commr's of Ind. v. JacksonSupreme Court of the United States · 1931
- Goldberg v. SweetSupreme Court of the United States · 1989
- Evansville-Vanderburgh Airport Authority District v. Delta Airlines, Inc.Supreme Court of the United States · 1972
12 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Sangralea Boys Fund, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1997
- Joyce Sportswear Co. v. State Board of Tax CommissionersIndiana Tax Court · 1997
- Hyatt Corp. v. Department of State RevenueIndiana Tax Court · 1998
- Rhoade v. Indiana Department of State RevenueIndiana Tax Court · 2002
- Roehl Transport, Inc. v. Wisconsin Division of Hearings & AppealsCourt of Appeals of Wisconsin · 1997
22 more not listed; retrieve them via the Exa API.