1. Home
  2. Browse Decisions
  3. N.E.2d
  4. 403 N.E.2d
  5. 403 N.E.2d 1093 (1980)
 

IND. DEPT. OF STATE REV. v. FOOD MARKETING

No. 3-1076A230.

403 N.E.2d 1093 (1980)

INDIANA DEPARTMENT OF STATE REVENUE, Appellant (Defendant below), v. FOOD MARKETING Corporation, a Division of Super Valu Stores, Inc., Appellee (Plaintiff below).

Court of Appeals of Indiana, Third District.

Rehearing Denied June 6, 1980.

Attorney(s) appearing for the Case

Theo. L. Sendak, Atty. Gen., Kenneth R. Stamm, Deputy Atty. Gen., Indianapolis, for appellant.

Theodore D. Nering, II, Michael D. Shumate, Dutton, Kappes & Overman, Indianapolis, for appellee.

HOFFMAN, Judge.

Indiana Department of State Revenue (appellant) appeals from a judgment under the Indiana Gross Income Tax Act ordering a tax refund to Food Marketing Corporation, a wholesale grocer. As such, taxpayer is allowed to compute its tax under IC 1971, 6-2-1-1(s) (Burns Code Ed.) which provides:

"[`Gross income,' defined — Wholesale grocers] In the case of wholesale grocers who are engaged in the business of selling stocks of groceries, tobacco...

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