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ATTORNEYS FOR PETITIONER: STEPHEN H. PAUL JON B. LARAMORE BRENT A. AUBERRY BAKER & DANIELS Indianapolis, IN

ATTORNEYS FOR RESPONDENT: STEVE CARTER ATTORNEY GENERAL OF INDIANA ANDREW W. SWAIN SPECIAL COUNSEL, TAX SECTION JOHN D. SNETHEN DEPUTY ATTORNEY GENERAL Indianapolis, IN ______________________________________________________________________

IN THE INDIANA TAX COURT
MILLER BREWING COMPANY, ) ) Petitioner, ) ) v. ) Cause No. 49T10-0607-TA-69 ) INDIANA DEPARTMENT OF ) STATE REVENUE, ) ) Respondent. ) ______________________________________________________________________ ORDER ON PETITIONER'S MOTION FOR SUMMARY JUDGMENT NOT FOR PUBLICATION June 8, 2007 FISHER, J. Miller Brewing Company (Miller) appeals the final determination of the Indiana Department of State Revenue (Department) denying its claims for refund of Indiana adjusted gross income tax and supplemental net income tax (collectively, AGIT) paid during the 1997-1999 tax years (years at issue). 1 The matter is currently before the

Because the imposition of supplemental net income tax during the years at issue was dependent upon adjusted gross income tax computations, the Court's reference to the adjusted gross income tax, in this order, is also considered a reference to the supplemental net income tax. See IND. CODE ANN.

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