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FARM CREDIT v. INDIANA DEPT OF STATE REV

No. 45T10-9408-TA-00216.

677 N.E.2d 645 (1997)

FARM CREDIT SERVICES OF MID-AMERICA, Petitioner, v. INDIANA DEPARTMENT OF STATE REVENUE, Respondent.

Tax Court of Indiana.

March 12, 1997.

Attorney(s) appearing for the Case

Thomas C. Borders, McDermott, Will & Emery, Chicago, IL, for Petitioner.

Jeffrey A. Modisett, Attorney General of Indiana, David A. Arthur, Deputy Attorney General, Indianapolis, for Respondent.

FISHER, Judge.

This appeal arises out of the Department of State Revenue's disallowance of a refund of gross income and franchise taxes paid by Farm Credit Services of Mid-America ("Mid-America"). Mid-America, an Agricultural Credit Association, argues that it is immune from these state taxes because it is a federal instrumentality. This Court agrees.

FACTS AND BACKGROUND

The Farm Credit System is a nationwide network of cooperative, borrower...

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