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CATERPILLAR, INC. v. DEPT. OF STATE REVENUE

No. 49T10-0812-TA-70.

988 N.E.2d 1269 (2013)

CATERPILLAR, INC., Petitioner, v. INDIANA DEPARTMENT OF STATE REVENUE, Respondent.

Tax Court of Indiana.

March 28, 2013.

Attorney(s) appearing for the Case

Timothy J. Eifler , Walter L. Sales , Stoll Keenon Ogden PLLC, Louisville, KY, Attorneys For Petitioner.

Gregory F. Zoeller , Attorney General of Indiana, Timothy A. Schultz , Deputy Attorney General, Indianapolis, IN, Attorneys for Respondent.

ORDER ON PARTIES' CROSS-MOTIONS FOR SUMMARY JUDGMENT

WENTWORTH, J.

This matter concerns the proper calculation of Indiana net operating losses (NOLs) available for carryover when a corporation receives dividend income from its foreign subsidiaries (Foreign Source Dividends or FSDs). Caterpillar, Inc. and the Indiana Department of State Revenue are currently before the Court on cross-motions for summary judgment...

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