Indiana Dept. of State Revenue v. Caylor-Nickel Clinic, P.C., CAYLOR-NICKEL
| Docket Nº | CAYLOR-NICKEL |
| Citation | 587 N.E.2d 1311 |
| Case Date | March 06, 1992 |
| Court | Supreme Court of Indiana |
Page 1311
v.
CAYLOR-NICKEL CLINIC, P.C., Appellee (Petitioner below).
Page 1312
Linley E. Pearson, Atty. Gen., Jane E. Griffin, Deputy Atty. Gen., Indianapolis, for appellant.
Barton T. Sprunger, Mark J. Richards, Ice Miller Donadio & Ryan, Indianapolis, for appellee.
DICKSON, Justice.
Appellant Indiana Department of State Revenue (Department) appeals from a summary judgment granted by the Indiana Tax Court in favor of appellee Caylor-Nickel Clinic, P.C. Caylor-Nickel Clinic v. Dep't of State Revenue (1991), Ind. Tax, 569 N.E.2d 765. We affirm.
In its appeal to this Court, the Department reasserts two arguments: 1) that the timely filing of Form IT-20SC is a condition precedent to claiming the small business corporation gross income tax exemption under Ind.Code Sec. 6-2.1-3-24.5; and 2) that the Indiana Special Corporation Income Tax Return, Form IT-20SC, is not an information return as defined by 45 IAC 15-11-6 subject only to the penalty contemplated under Ind.Code Sec. 6-8.1-10-6.
Caylor-Nickel has determined its tax liability on a fiscal year basis, beginning May 1 and ending April 30. For its tax years ending in 1985, 1986, 1988, and 1989, Caylor-Nickel qualified for the small business corporation tax return on or before August 15 of each year. For 1987, however, Caylor-Nickel filed its federal corporation income tax return and its Indiana Special Corporation Income Tax Return, IT-20SC, on January 15, 1988. Caylor-Nickel had not previously filed state or federal returns for the fiscal year ending in 1987, and it did not obtain extensions of time to file the 1987 returns.
On July 19, 1988, the Department issued a Notice of Tax Due in the amount of $133,592.12 for unpaid 1987 Indiana gross income tax, interest, and penalties. The Department asserted that Caylor-Nickel waived the small business corporation exemption provided for by Ind.Code Sec. 6-2.1-3-24.5 for the 1987 fiscal year because it failed to file either Form IT-20SC or an extension of time to file by August 15, 1987. Following a hearing on Caylor-Nickel's protest, the Department issued a Letter of Findings denying the protest as to the tax and interest but waiving the penalties. The Department then denied rehearing and issued a Notice of Assessment of gross income tax and interest in the amount of $136,980.57.
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Bethlehem Steel Corp. v. Indiana Dept. of State Revenue, No. 49T05-8912-TA-00070
...N.E.2d 693). Caylor-Nickel Clinic, P.C. v. Indiana Dep't of State Revenue (1991), Ind.Tax, 569 N.E.2d 765, 766-67, aff'd, (1992), Ind., 587 N.E.2d 1311. "Absent a genuine issue of material fact, the court may grant summary judgment only if one of the parties is entitled to judgment as a mat......
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Harlan Sprague Dawley, Inc. v. Indiana Dept. of State Revenue, No. 49T05-9007-TA-00038
...768, (citing Marion County Sheriff's Merit Bd. v. Peoples Broadcasting Corp. (1989), Ind., 547 N.E.2d 235, 237), aff'd (1991), Ind., 587 N.E.2d 1311. B. The parties have expended a great deal of effort debating the meaning of "manufacture." This is understandable. "Manufacturing is not easy......
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Fort Wayne Nat. Corp. v. Indiana Dept. of State Revenue, No. 49T10-9204-TA-00017
...667. See also Caylor-Nickel Clinic, P.C. v. Indiana Dep't of State Revenue (1991), Ind.Tax, 569 N.E.2d 765, 772-73, aff'd (1992), Ind., 587 N.E.2d 1311 (discussing the rule of construction of express inclusion and implied exclusion: the enumeration of certain items in a statute or regulatio......
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Clifft v. Indiana Dept. of State Revenue, No. 49T10-9308-TA-00064
...768 (citing Marion County Sheriff's Merit Board v. Peoples Broadcasting Corp. (1989), Ind., 547 N.E.2d 235, 237), aff'd (1992), Ind., 587 N.E.2d 1311. Moreover, the court must construe all statutes to support their constitutionality. Miller v. State (1987), Ind., 517 N.E.2d 64, In Tobias v.......
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Bethlehem Steel Corp. v. Indiana Dept. of State Revenue, No. 49T05-8912-TA-00070
...N.E.2d 693). Caylor-Nickel Clinic, P.C. v. Indiana Dep't of State Revenue (1991), Ind.Tax, 569 N.E.2d 765, 766-67, aff'd, (1992), Ind., 587 N.E.2d 1311. "Absent a genuine issue of material fact, the court may grant summary judgment only if one of the parties is entitled to judgment as a mat......
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Harlan Sprague Dawley, Inc. v. Indiana Dept. of State Revenue, No. 49T05-9007-TA-00038
...768, (citing Marion County Sheriff's Merit Bd. v. Peoples Broadcasting Corp. (1989), Ind., 547 N.E.2d 235, 237), aff'd (1991), Ind., 587 N.E.2d 1311. B. The parties have expended a great deal of effort debating the meaning of "manufacture." This is understandable. "Manufacturing is not easy......
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Fort Wayne Nat. Corp. v. Indiana Dept. of State Revenue, No. 49T10-9204-TA-00017
...667. See also Caylor-Nickel Clinic, P.C. v. Indiana Dep't of State Revenue (1991), Ind.Tax, 569 N.E.2d 765, 772-73, aff'd (1992), Ind., 587 N.E.2d 1311 (discussing the rule of construction of express inclusion and implied exclusion: the enumeration of certain items in a statute or regulatio......
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Clifft v. Indiana Dept. of State Revenue, No. 49T10-9308-TA-00064
...768 (citing Marion County Sheriff's Merit Board v. Peoples Broadcasting Corp. (1989), Ind., 547 N.E.2d 235, 237), aff'd (1992), Ind., 587 N.E.2d 1311. Moreover, the court must construe all statutes to support their constitutionality. Miller v. State (1987), Ind., 517 N.E.2d 64, In Tobias v.......