Indiana Tax Court April 19, 2004, 49T10-0007-TA-89 (Aztar Indiana Gaming Corp. v. Indiana Department of State Revenue)

ORDER ON PARTIES' CROSS-MOTIONS FOR SUMMARY JUDGMENT

FISHER, J.

Aztar Indiana Gaming Corporation (Az-tar) challenges the final determination of the Indiana Department of State Revenue (Department) in which Aztar is assessed with additional Indiana adjusted gross income tax and supplemental net income tax liabilities for the years ending December 28, 1995, January 2, 1997, and January 1, 1998 (the