INDIANA DEPT. v. JOHNSON CTY. FARM BUREAU COOP.

No. 49S00-9107-TA-547.

585 N.E.2d 1336 (1992)

INDIANA DEPARTMENT OF STATE REVENUE, Appellant, (Respondent below) v. JOHNSON COUNTY FARM BUREAU COOPERATIVE ASSOCIATION, Inc., Appellee, (Petitioner below).

Supreme Court of Indiana.

February 14, 1992.


Attorney(s) appearing for the Case

Linley E. Pearson, Atty. Gen., Ted J. Holaday, Deputy Atty. Gen., Indianapolis, for appellant.

Michael J. Rusnak, Peter H. Donahoe, Locke Reynolds Boyd & Weisell, Indianapolis, for appellee.


KRAHULIK, Justice.

The Indiana Department of State Revenue appeals from a decision of the Indiana Tax Court granting Johnson County Farm Bureau Cooperative Association, Inc., a deduction for freight-out costs when computing its gross earnings under the Grain Dealer Statutes, Ind. Code § 6-2-1-1(q) and Ind. Code § 6-2.1-1-5. Johnson County Farm Bureau Cooperative Assn., Inc. v. The Indiana Department...

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