Opinions May 2, 2016
Indiana Tax Court
          	The following opinion was issued after IL deadline Friday.
          	Hamilton Southeastern Utilities v Indiana State Department of Revenue
          	49T10-1210-TA-00068.
          	Tax. Grants summary judgment to Hamilton Southeastern on challenge that the company’s connection fees are not subject to utility rate tax. The company separated its fees from its taxable receipts on its return.