Norrell Services v. Dept. of State Revenue

2 Citing cases

  1. Fresenius USA Mktg., Inc. v. Ind. Dep't of State Revenue

    56 N.E.3d 734 (Ind. T.C. 2016)   Cited 1 times

    The Department's argument fails, however, for three reasons.First, the Department cites to Norrell Services, Inc. v. Indiana Department of State Revenue, 816 N.E.2d 517 (Ind. Tax Ct.2004) as support for its position that only the taxpayer to whom a ruling is issued is entitled to rely on it. (See Resp't Reply Br. at 6–7; Hr'g Tr. at 53 –55, 69 –70.) In Norrell, the Department had issued two Letters of Findings to the same taxpayer: the first taking one position and the second regarding subsequent years taking a different position.

  2. Indiana Dept. of St. Revenue v. Norrell Services

    831 N.E.2d 744 (Ind. 2005)

    April 14, 2005. Reported below: 816 N.E.2d 517. Petition for Review denied.