INDIANA TAX COURT
Cases Transmitted
Week of 11/17/03


Name:          Caterpillar Financial Ser. Co. v. Ind. Dept. of State Revenue
Cause No.:     49T10-0311-TA-54
Date filed:    11/19/03
Attorneys:    Timothy J. Eifler    
OGDEN NEWELL & WELCH, PLLC
1700 PNC Plaza
500 W. Jefferson St.                    
Louisville, KY 40202
(502) 582-1601
Type of Tax:     FIT – taxpayer challenges whether it satisfies the 80% threshold required of the statutes, whether lease payments are subject to gross income tax, Commerce Clause and Due Process Clause issues.