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UNIDEN AMERICA CORP. v. DEPT. OF STATE REVENUE

No. 49T10-9604-TA-00035.

718 N.E.2d 821 (1999)

UNIDEN AMERICA CORPORATION, Petitioner, v. INDIANA DEPARTMENT OF STATE REVENUE, Respondent.

Tax Court of Indiana.

October 6, 1999.

Attorney(s) appearing for the Case

Larry J. Stroble, John T. Bailey, Barnes & Thornburg, Indianapolis, IN, Attorneys for Petitioner.

Jeffrey A. Modisett, Attorney General of Indiana, Ted J. Holaday, Deputy Attorney General, Indianapolis, IN, Attorneys for Respondent.

FISHER, J.

Petitioner Uniden America Corporation (Uniden) appeals the Letter of Findings issued by the Indiana Department of State Revenue (Department) denying in part Uniden's protest of the Department's proposed assessment of Indiana gross income tax. The sole issue for consideration in Uniden's partial motion for summary judgment is whether certain interstate sales of Uniden's products were subject to the gross income...

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