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EXPRESS SCRIPTS v. DEPT. OF STATE REVENUE

Cause No. 19T-TA-00018.

170 N.E.3d 273 (2021)

EXPRESS SCRIPTS INCORPORATED, Petitioner, v. INDIANA DEPARTMENT OF STATE REVENUE, Respondent.

Tax Court of Indiana.

May 14, 2021.

Attorney(s) appearing for the Case

ATTORNEYS FOR PETITIONER: BENJAMIN A. BLAIR , DANIEL R. ROY , FAEGRE DRINKER BIDDLE & REATH LLP, Indianapolis, IN, R. GREGORY ROBERTS , ROBERTS LAW GROUP, PLLC, White Plains, New York.

ATTORNEYS FOR RESPONDENT: THEODORE E. ROKITA , ATTORNEY GENERAL OF INDIANA, KELLY S. EARLS , ZACHARY D. PRICE , COURTNEY L. ABSHIRE , DEPUTY ATTORNEYS GENERAL, Indianapolis, IN.

Express Scripts Incorporated has appealed the Indiana Department of State Revenue's final determination assessing it with additional adjusted gross income tax (AGIT) and interest for the 2011, 2012, and 2013 tax years. The matter is currently before the Court on the Department's motion for...

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