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MILLER BREWING CO. v. DEPT. OF STATE REVENUE

No. 49T10-0110-TA-82.

831 N.E.2d 859 (2005)

MILLER BREWING COMPANY, Petitioner, v. INDIANA DEPARTMENT OF STATE REVENUE, Respondent.

Tax Court of Indiana.

July 27, 2005.

Attorney(s) appearing for the Case

Stephen H. Paul, Brent A. Auberry, Baker & Daniels, Indianapolis, Steven R. Duback, Quarles & Brady, LLP, Milwaukee, WI, for Petitioner.

Steve Carter, Attorney General of Indiana, Ted J. Holaday, Deputy Attorney General, Indianapolis, for Respondent.

FISHER, J.

Miller Brewing Company (Miller) appeals the final determination of the Indiana Department of State Revenue (Department), denying its claims for refund of Indiana adjusted gross income tax and supplemental net income tax (collectively, adjusted gross income tax) paid during the 1994-1996 tax years (years at issue).1 The matter is currently before the Court on Miller's motion for summary...

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