UNITED PARCEL SERVICE, INC. v. INDIANA DEPT. OF STATE REVENUE

No. 49T10-0704-TA-24.

995 N.E.2d 20 (2013)

UNITED PARCEL SERVICE, INC., Petitioner, v. INDIANA DEPARTMENT OF STATE REVENUE, Respondent.

Tax Court of Indiana.

September 16, 2013.


Attorney(s) appearing for the Case

Richard D. Birns , J. Edward Goff , Birns & Goff, Philadelphia, PA, Jeffrey S. Dible , Gene F. Price , Frost Brown Todd LLC, Indianapolis, IN, Louisville, KY, Attorneys for Petitioner.

Gregory F. Zoeller , Attorney General of Indiana, Andrew W. Swain , Chief Counsel, Tax Section, Jessica E. Reagan , Deputy Attorney General, Indianapolis, IN, Attorneys for Respondent.


ORDER ON PETITIONER'S MOTION FOR SUMMARY JUDGMENT

FISHER, Senior Judge.

United Parcel Service, Inc. (UPS) challenges the Indiana Department of State Revenue's denial of its refund claim for the 2000 tax year and its assessment of additional corporate income tax for the 2001 tax year ("the years at issue"). The matter, currently before the Court on UPS's motion for summary judgment, presents two issues which the...

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