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INDIANA DEPT. OF REV. v. BETHLEHEM STEEL

No. 49S05-9212-TA-1046.

639 N.E.2d 264 (1994)

INDIANA DEPARTMENT OF STATE REVENUE, Appellant (Respondent below), v. BETHLEHEM STEEL Corporation, Appellee (Petitioner below).

Supreme Court of Indiana.

Rehearing Denied November 23, 1994.

Attorney(s) appearing for the Case

Pamela Carter, Atty. Gen., Joel Schiff, Deputy Atty. Gen., Indianapolis, for appellant.

Michael J. Rusnak, Glenn M. Sermersheim, Locke Reynolds Boyd & Weisell, Indianapolis, for appellee.

SHEPARD, Chief Justice.

Does the Indiana corporate gross income tax apply to receipts from the sale of federal tax benefits when the benefits derive from equipment located in Indiana but the owner is commercially domiciled in another state and the transaction occurs out of state? We hold it does not.

I. Facts

Neither party disputes the facts. Bethlehem Steel Corporation is a multistate corporation which manufactures and sells iron and steel...

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