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INDIANA TAX COURT
Cases Transmitted
Week of 3/21/05

Name:          Federal Express Corp. v. Ind. Dept. of State Revenue
Cause No.:     49T10-0503-TA-00025
Date filed:    3/22/05
Attorneys:     Mark J. Richards, Barton T. Sprunger
        ICE MILLER
        One American Square
        Box 82001
        Indianapolis, IN 46282-0002
(317) 236-2100    
Type of Tax:     Income – Taxpayer challenges whether 1) royalty receipts were taxable as intangible income; 2) royalty receipts were business income; 3) failure to remit refund were a change in policy; and 4) due process.

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