KENT CHEVROLET v. DEPT. OF STATE REVENUE

No. 82T10-9303-TA-00015.

627 N.E.2d 890 (1994)

Kenny KENT CHEVROLET Co., Inc., Petitioner, v. INDIANA DEPARTMENT OF STATE REVENUE, and Kenneth L. Miller, Individually As Commissioner, Respondents.

Tax Court of Indiana.

January 25, 1994.


Attorney(s) appearing for the Case

Paul J. Wallace, Bowers, Harrison, Kent & Miller, Evansville, for petitioner.

Pamela Carter, Atty. Gen. of Indiana, David A. Arthur, Deputy Atty. Gen., Indianapolis, for respondents.


FISHER, Judge.

The Petitioner, Kenny Kent Chevrolet Co., Inc. (Kent), appeals a final determination of the Respondent, the Indiana Department of State Revenue (the Department), requiring Kent to pay intangibles tax for 1985 and 1986 (years in issue).

ISSUES

I. Whether the Department has the authority to assess and collect the intangibles tax for the years in issue notwithstanding the subsequent repeal of the tax. II. If the Department...

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