INDIANA TAX COURT
Cases Transmitted
Week of 9/20/04


Name:          Caterpillar Financial Ser. Corp. v. Ind. Dept. of Revenue
Cause No.:     49T10-0409-TA-00043
Date filed:    9/20/04
Attorneys:    Timothy J. Eifler, Walter L. Sales
OGDEN NEWELL & WELCH, PLLC
1700 PNC Plaza
500 W. Jefferson St.                    
Louisville, KY 40202
(502) 582-1601                    
Type of Tax:     FIT, Gross Income, Adjusted Gross Income, & Supplemental Net Income - taxpayer challenges whether it satisfies the 80% threshold factor and therefore not subject to GI, AG, or SNI tax.; whether the Dept. has changed tax without following Ind. Code 6-8.1-3-3; whether receipts from certain lease agreements are subject to GIT; due process; and whether receipts from leases of leased equipment are attributable to income producing activities in Indiana.