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AMERICAN UNITED LIFE v. DEPT. OF STATE REV.

Cause No. 49T10-1610-TA-00053.

84 N.E.3d 1244 (2017)

AMERICAN UNITED LIFE INSURANCE COMPANY, Petitioner, v. INDIANA DEPARTMENT OF STATE REVENUE, Respondent.

Tax Court of Indiana.

FILED October 27, 2017.

Attorney(s) appearing for the Case

ATTORNEYS FOR PETITIONER: NATHAN J. HAGERMAN , TAMMARA D. PORTER , TAFT, STETTINIUS, & HOLLISTER LLP, Indianapolis, IN.

ATTORNEYS FOR RESPONDENT: CURTIS T. HILL , ATTORNEY GENERAL OF INDIANA, WINSTON LIN , PARVINDER K. NIJJAR , DEPUTY ATTORNEYS GENERAL, Indianapolis, IN.

ORDER ON PARTIES' CROSS-MOTIONS FOR SUMMARY JUDGMENT

American United Life Insurance Company ("AUL") has appealed the Indiana Department of State Revenue's partial denial of its claim for refund of Indiana use tax paid for the 2012, 2013, and 2014 tax years. AUL's appeal is currently before the Court on the parties' cross...

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