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RDI/CAESARS RIVERBOAT CASINO v. STATE REV.

No. 49T10-0409-TA-40.

854 N.E.2d 957 (2006)

RDI/CAESARS RIVERBOAT CASINO, LLC, Petitioner, v. INDIANA DEPARTMENT OF STATE REVENUE, Respondent.

Tax Court of Indiana.

October 5, 2006.

Attorney(s) appearing for the Case

Stephen H. Paul, Brent A. Auberry, Jon Laramore, Baker & Daniels, Indianapolis, IN, for Petitioner.

Steve Carter, Attorney General of Indiana, Andrew W. Swain, Special Counsel, Tax Section, John D. Snethen, Deputy Attorney General, Indianapolis, IN, for Respondent.

ORDER ON PETITIONER'S MOTION FOR SUMMARY JUDGMENT

FISHER, J.

RDI/Caesars Riverboat Casino, LLC (Caesars) appeals the final determination of the Indiana Department of State Revenue (Department), calculating Caesars's Riverboat Wagering Tax (RWT) liability for the period July 1, 2002 to June 30, 2003 (period at issue). The matter is currently before the Court on Caesars's motion for summary judgment. The issue for the Court to decide is whether the Department...

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