1. Home
  2. Browse Decisions
  3. N.E.2d
  4. 849 N.E.2d
  5. 849 N.E.2d 1235 (2005)
 

CATERPILLAR FINAN. v. IND. DEPT. STATE REV.

No. 49T10-0311-TA-54.

849 N.E.2d 1235 (2005)

CATERPILLAR FINANCIAL SERVICES CORPORATION, Petitioner v. INDIANA DEPARTMENT OF STATE REVENUE, Respondent.

Tax Court of Indiana.

Publication Ordered June 6, 2006.

Attorney(s) appearing for the Case

Timothy J. Eifler, Walter L. Sales, Ogden Newell & Welch, PLLC, Louisville, KY, for Petitioner.

Steve Carter, Attorney General of Indiana, John D. Snethen, Deputy Attorney General, Amber Merlau St.Amour, Deputy Attorney General, Indianapolis, for Respondent.

ORDER ON PETITIONER'S MOTION FOR SUMMARY JUDGMENT

FISHER, J.

Caterpillar Financial Services Corporation (CAT) challenges the final determination of the Indiana Department of State Revenue (Department) holding that, for the 1996 and 1997 tax years (the years at issue), CAT was not subject to Indiana's Financial Institutions Tax (FIT) but was, instead, subject to Indiana's Gross Income Tax (GIT), Adjusted Gross Income Tax (AGIT), and Supplemental Net Income...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases