Indiana Department of State Revenue v. Johnson County Farm Bureau Cooperative Ass'n

585 N.E.2d 1336, 1992 Ind. LEXIS 17, 1992 WL 24078

Opinion

KRAHULIK, Justice.

The Indiana Department of State Revenue appeals from a decision of the Indiana Tax Court granting Johnson County Farm Bureau Cooperative Association, Inc., a de duction for freight-out costs when computing its gross earnings under the Grain Dealer Statutes, Ind. Code § 6-2-l-l(q) and Ind.Code § 6-2.1-1-5. Johnson County Farm Bureau Cooperative Assn., Inc. v. The Indiana Department of State Revenue (1991), Ind.App., 568 N.E.2d 578. A careful review of the record leads us to agree with the Tax Court’s conclusion. Because the Tax Court’s opinion constitutes a clear, well-reasoned analysis of the law, we affirm, adopt, and incorporate by reference the opinion of the Tax Court. Indiana Department of State Revenue v. Wechter, (1990), 553 N.E.2d 844.

SHEPARD, C.J., and DeBRULER, GIVAN and DICKSON, JJ., concur.