Opinion · Indiana Supreme Court
Indiana Department of State Revenue v. Johnson County Farm Bureau Cooperative Ass'n
Ind. Dep’t of State Revenue v. Johnson County Farm Bureau Coop. Ass'n, No. 49S00-9107-TA-547, UP2039757 (Ind. Feb. 14, 1992)
- Type
- Opinion
- Court
- Indiana Supreme Court
- Jurisdiction
- Indiana
- Date
- 1992-02-14
- Topic
- capital-markets-and-corporate-governance
How later courts describe this case
- indicating that the Court gives words their plain and ordinary meaning as found in the dictionary
- “Since words that have one meaning in a particular context frequently have a different meaning in another context, it is necessary to consider the context to determine the significance of the words used in a statute.”
Citator
UpLaw has not yet analyzed Indiana Department of State Revenue v. Johnson County Farm Bureau Cooperative Ass'n. The absence of a flag is not a finding that it is good law.
- Cited by
- 22 opinions
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.