Indiana Department of State Revenue v. Convenient Industries of America, Inc.

How courts have described this case

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

• stating “the derivation of the income must be attributable to activity within the state as opposed to the person from whom the income, is received” (citations omitted)
• minimal activities occurred in Indiana with respect to the income derived from service and advertis ing fees
• both parsing ' similar imposition language in the Indiana Gross Income Tax Act to require the activities within Indiana be more than minimal to trigger taxation

Source: CourtListener parenthetical corpus (CC0).