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CONSOLIDATION COAL v. DEPT. OF REVENUE

No. 82S00-8909-TA-667.

583 N.E.2d 1199 (1991)

CONSOLIDATION COAL Company, Appellant (Plaintiff below), v. INDIANA DEPARTMENT OF STATE REVENUE, Appellee (Defendant below).

Supreme Court of Indiana.

December 12, 1991.

Attorney(s) appearing for the Case

Richard A. Sherry, Richard J. Klein, Consol. Coal Co., Pittsburgh, Pa., James M. Buthod, Buthod & Buthod, Evansville, for appellant.

Larry Stroble, Michael Rosiello, Barnes & Thornburg, Indianapolis, amicus curiae, for General Motors Corp. in support of appellant.

Barton T. Sprunger, Mark J. Richards, Ice Miller Donadio & Ryan, Indianapolis, amici curiae for Gencorp, Inc. & Diversitech General, Inc., in support of appellant.

Linley E. Pearson, Atty. Gen., Joel Schiff, Deputy Atty. Gen., Lynn A. Francis, Deputy Atty. Gen., Indianapolis, for appellee.

SHEPARD, Chief Justice.

This case explores whether West Virginia's Business and Occupation Tax is a state tax "based on or measured by income" for purposes of an add back provision in Indiana's Adjusted Gross Income Tax law. We hold that it is.

I. Factual Background

The taxpayer in this case, Consolidation Coal Company, is a Delaware corporation with its principal place of business in Pittsburgh, Pennsylvania. Consolidation Coal mines and...

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