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WABASH, INC. v. DEPT. OF STATE REVENUE

No. 49T10-9603-TA-27.

729 N.E.2d 620 (2000)

WABASH, INC., Petitioner, v. DEPARTMENT OF STATE REVENUE, Respondent.

Tax Court of Indiana.

June 1, 2000.

Attorney(s) appearing for the Case

Larry J. Stroble, Barnes & Thornburg, Indianapolis, Indiana, Attorney for Petitioner.

Karen M. Freeman-Wilson, Attorney General of Indiana, Indianapolis, Indiana, Attorney for Respondent.

FISHER, J.

The petitioner, Wabash Inc. (Wabash) appeals from a final determination of the Department of State Revenue (Department), finding that Wabash erroneously included Wabash's parent company, Kearney-National Inc. (KN), on its consolidated tax return for the 1990 tax year. In its original tax appeal, Wabash disagrees with the Department's final determination and asks this Court to reverse it. The Department also raises an additional issue: whether the apportionment...

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