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ATTORNEYS FOR PETITIONER: RICHARD D. BIRNS BIRNS & GOFF Philadelphia, PA JEFFREY S. DIBLE GENE F. PRICE FROST BROWN TODD LLC Indianapolis, IN Louisville, KY

ATTORNEYS FOR RESPONDENT: GREGORY F. ZOELLER ATTORNEY GENERAL OF INDIANA ANDREW W. SWAIN CHIEF COUNSEL, TAX SECTION JESSICA E. REAGAN DEPUTY ATTORNEY GENERAL Indianapolis, IN

FILED
Dec 29 2010, 1:20 pm
of the supreme court, court of appeals and tax court

IN THE INDIANA TAX COURT
UNITED PARCEL SERVICE, INC. Petitioner, v. INDIANA DEPARTMENT OF STATE REVENUE, Respondent. ) ) ) ) ) ) ) ) ) )

CLERK

Cause No. 49T10-0704-TA-24

ORDER ON PARTIES CROSS-MOTIONS FOR SUMMARY JUDGMENT NOT FOR PUBLICATION December 29, 2010 FISHER, J. United Parcel Service, Inc. (UPS) challenges the final determination of the Indiana Department of State Revenue (Department) that: a) denied UPSs claim for refund of corporate income taxes paid for the year ending December 31, 2000; and b) assessed UPS with an additional corporate income tax liability for the year ending December 31, 2001 (the years at issue). The matter is currently before the Court on the

parties cross-motions for summary judgment. The parties present one issue for the Courts consideration: whether, during the years at issue, UPS properly excluded from its Indiana corporate income tax returns the income of two of its affiliates because they were "subject to" the gross premium privilege tax (premiums tax) under Indiana Code

Download United Parcel Service Inc. v. Indiana Dept. of State Revenue.pdf

Indiana Law