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.