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Opinions Dec. 1, 2017

December 1, 2017
KEYWORDS Opinions

The following Indiana Tax Court opinion was posted after IL deadline Thursday:
The University of Phoenix, Inc. v. Indiana Department of State Revenue

49T10-1411-TA-65
Tax. Vacates the Indiana Department of State Revenue’s assessments of adjusted gross income tax for the University of Phoenix, Inc. for the 2009, 2010 and 2011 tax years. Finds the department erroneously calculated the proposed assessments by sourcing the university’s revenue according to the location of its market, rather than the location of the costs of its income-producing activities as required by Indiana Code section 6-3-2-2(f)(2). Also finds the university’s calculation of its Indiana sourced income report on its original tax returns for the years at issue is persuasive.

 

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