Home Depot U.S.A., Inc. v. Indiana Department of State Revenue

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• determining that state law reference to the federal bad debt deduction implicitly requires that the “retail merchant” be the one to “write off the receivable as uncollectible debt” in order to get a sales tax refund

Source: CourtListener parenthetical corpus (CC0).