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U-HAUL INTERN., INC. v. DEPT. OF STATE REV.

No. 49T10-0405-TA-23.

826 N.E.2d 713 (2005)

U-HAUL INTERNATIONAL, INC., Petitioner, v. INDIANA DEPARTMENT OF STATE REVENUE, Respondent.

Tax Court of Indiana.

May 3, 2005.

Attorney(s) appearing for the Case

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

Steve Carter, Attorney General of Indiana, Allen Morford, Deputy Attorney General Indianapolis, IN, Attorneys for Respondent.

ORDER ON PARTIES' CROSS-MOTIONS FOR SUMMARY JUDGMENT

FISHER, J.

U-Haul International, Inc. (UHI) appeals the Indiana Department of State Revenue's (Department) finding that it is liable for gross income tax on 100% of certain rental receipts for the tax years ending March 1, 1988, 1989, 1993, 1994, and 1995 (the years at issue). The matter is currently before the Court on the parties' cross-motions for summary...

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