IND. DEPT. OF STATE REVENUE v. THE BOSWELL OIL CO.

No. 870A126.

148 Ind. App. 569 (1971)

268 N.E.2d 303

INDIANA DEPARTMENT OF STATE REVENUE v. THE BOSWELL OIL COMPANY.

Court of Appeals of Indiana.

Filed April 12, 1971.


Attorney(s) appearing for the Case

Theodore L. Sendak, Attorney General, Hugh R. Couch, Larry J. McKinney, Deputies Attorney General, for appellant.

T. Stephen Phillips, Frost & Jacobs, of Cincinnati, Ohio, Richard H. Riegner, White, Raub, Reis & Wick, of Indianapolis, for appellee.


BUCHANAN, J.

STATEMENT OF THE CASE AND FACTS — This appeal concerns an action brought by the plaintiff-appellee, Boswell Oil Company (Boswell), to determine whether its operations in Indiana qualify it as a "broker" under the Indiana Gross Income Tax Act, I.C. 1971, 6-2-1-1, Ind. Stat. Anno. § 64-2601 (n) Burns Cum. Supp. (1970), herein referred to as "the Act," thereby entitling it to favorable tax treatment accorded to brokers under the Act.

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases