ENTERPRISE LEASING CO. OF CHICAGO v. INDIANA DEPARTMENT OF STATE REVENUE

No. 49T10-9807-TA-74.

779 N.E.2d 1284 (2002)

ENTERPRISE LEASING COMPANY OF CHICAGO, Enterprise Leasing Company of Detroit, Enterprise Leasing Company Of Georgia, and Enterprise Leasing Company of St. Louis, individually, and as successor to Enterprise Fleets, Inc., Petitioners, v. INDIANA DEPARTMENT OF STATE REVENUE, Respondent.

Tax Court of Indiana.

December 18, 2002.


Attorney(s) appearing for the Case

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

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


ORDER ON PETITIONERS' MOTION FOR SUMMARY JUDGMENT

FISHER, J.

The Petitioners, Enterprise Leasing Company of Chicago, et al., petition this Court to set aside the final determinations of the Indiana Department of State Revenue (Department), which assessed the Petitioners $218,878.35 in Indiana gross income tax, adjusted gross income tax, supplemental net income tax, and penalties and interest for the fiscal...

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