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U-HAUL CO. OF IND. v. DEPT. OF STATE REV.

No. 49T10-9801-TA-1.

784 N.E.2d 1078 (2002)

U-HAUL CO. OF INDIANA, INC., et al., Petitioners, v. INDIANA DEPARTMENT OF STATE REVENUE, Respondent.

Tax Court of Indiana.

Publication Ordered March 10, 2003.

Attorney(s) appearing for the Case

Barton T. Sprunger, Mark J. Richards, Ice Miller, Indianapolis, IN, Attorneys for Petitioners.

Steve Carter, Attorney General of Indiana, Indianapolis, IN, Linda I. Villegas, Deputy Attorney General, Indianapolis, IN, Attorneys for Respondent.

ORDER ON PETITIONERS' MOTION FOR SUMMARY JUDGMENT AND JUDGMENT ENTRY PURSUANT TO IND. TRIAL RULE 58.

FISHER, J.

The Petitioners challenge the Indiana Department of State Revenue's ("Department") finding that they are liable for gross income tax plus interest on 100% of certain rental receipts for the tax years ending March 31, 1988, 1989, 1993, 1994, and 1995 ("tax years at issue").2 The Court restates the issue for review as...

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