Subaru-Isuzu Automotive, Inc. (Subaru) appeals two final determinations of the Indiana Department of State Revenue (Department) assessing it with approximately $1.5 million in Indiana adjusted gross income (AGI) tax and supplemental net income tax for 1997 and 1998. The issues are:
I. Whether Subaru must add back to its 1997-1998 Indiana adjusted gross income computation the property taxes that it had...
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