Home/Indiana Supreme Court/Indiana Department of State Revenue v. Johnson County Farm Bureau Cooperative Ass'n

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
CourtIndiana Supreme Court
DecidedFebruary 14, 1992
Docket49S00-9107-TA-547
StatusPublished
Cited by18 cases

This text of 585 N.E.2d 1336 (Indiana Department of State Revenue v. Johnson County Farm Bureau Cooperative Ass'n) is published on Counsel Stack Legal Research, covering Indiana Supreme Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
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 (Ind. 1992).

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 *1337 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.

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Bluebook (online)
585 N.E.2d 1336, 1992 Ind. LEXIS 17, 1992 WL 24078, Counsel Stack Legal Research, https://law.counselstack.com/opinion/indiana-department-of-state-revenue-v-johnson-county-farm-bureau-ind-1992.