INDIANA-KENTUCKY ELEC. v. DEPT. OF ST. REV.

Nos. 02T10-9104-TA-00014, 02T10-9104-TA-00015.

598 N.E.2d 647 (1992)

INDIANA-KENTUCKY ELECTRIC CORPORATION, Petitioner, v. INDIANA DEPARTMENT OF STATE REVENUE, Respondent. Ohio Valley Electric Corporation, Petitioner, v. Indiana Department of State Revenue, Respondent.

Tax Court of Indiana.

August 19, 1992.


Attorney(s) appearing for the Case

Milford M. Miller, Philip L. Carson, Miller Carson & Boxberger, Fort Wayne, for petitioner.

Linley E. Pearson, Atty. Gen., Marilyn S. Meighen, Deputy Atty. Gen., Indianapolis, for respondent.


FISHER, Judge.

Indiana-Kentucky Electric Corporation and Ohio Valley Electric Corporation appeal the Indiana Department of State Revenue's (Department) assessment of gross income tax, adjusted gross income tax, and supplemental net income tax, including interest and penalties for the years 1985, 1986, and 1987, on sales of electricity to two Indiana purchasers. The cases were heard and decided together because the relevant facts are substantially the same. Furthermore...

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