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

ATTORNEYS FOR RESPONDENT: STEVE CARTER ATTORNEY GENERAL OF INDIANA JOHN D. SNETHEN ALLEN MORFORD DEPUTY ATTORNEYS GENERAL Indianapolis, IN ______________________________________________________________________

IN THE INDIANA TAX COURT
STARWOOD HOTELS & RESORTS WORLDWIDE, INC. (formerly STARWOOD LODGING CORPORATION), ) ) ) ) Petitioner, ) ) v. ) Cause No. 49T10-0504-TA-41 ) INDIANA DEPARTMENT OF ) STATE REVENUE, ) ) Respondent. ) ) ______________________________________________________________________ ORDER ON PETITIONER'S MOTION FOR SUMMARY JUDGMENT NOT FOR PUBLICATION February 16, 2006 FISHER, J. Starwood Hotels & Resorts Worldwide, Inc. (formerly Starwood Lodging Corporation) (Starwood) appeals the final determination of the Indiana Department of State Revenue (Department) assessing it with an additional gross income tax (GIT) liability on income received by one of its subsidiaries during the 1999 tax year (year at issue). The matter is currently before the Court on Starwood's motion for summary judgment. The issue for the Court to decide is whether money received by one of Starwood's subsidiaries, Roman Entertainment, Inc. (Roman), was received in an

agency capacity and therefore not subject to GIT pursuant to Indiana Administrative Code, title 45, rule 1.1-6-10(a). See IND. CODE ANN.

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