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Tuesday, June 18, 2013

Ind. Decisions - One today from Tax Court

In Vodafone Americas Inc. and Vodafone Holdings LLC v. Indiana Dept. of State Revenue, a 9-page opinion, Judge Fisher writes:

Vodafone Americas Inc. and Vodafone Holdings LLC (collectively, Vodafone) appeal the two final determinations of the Indiana Department of State Revenue denying their claims for refund of adjusted gross income tax paid during the taxable years ending March 31, 2005 through March 31, 2008 (the years at issue). The appeal is currently before the Court on Vodafone’s motion for summary judgment (Motion). In its Motion, Vodafone asks the Court to answer one question: whether the income it received as a partner of a general partnership that was doing business in Indiana was income derived from sources within Indiana. The Court answers that question in the affirmative. * * *

The income Vodafone received as a partner of Cellco had the character of operational income and was therefore not income in the form of “dividends from investments” under Indiana Code § 6-3-2-2.2(g). Accordingly, Vodafone’s motion for summary judgment is hereby DENIED.

Posted by Marcia Oddi on June 18, 2013 07:41 PM
Posted to Ind. Tax Ct. Decisions