id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
inlawrev-2486	King, J. B.	Taxation	1982	16	.pdf	application/pdf	6998	300	54	Nevertheless, Continental Steel is consistent with the majority of state court decisions now available on this point.^® The supreme court's final rejection in Kimberly-Clark of this ar- tificial solicitation plus test is indeed a welcome result, not because it vindicates last year's comments, but because it reflects a sensible pragmatism by the court in the construction and application of Indiana tax laws. A second highlight of recent Indiana tax decisions was the courts' renewed emphasis on the legal significance of the tax situs of intangibles in determining liability for both the gross income tax and the intangibles tax.	cache/inlawrev-2486.pdf	txt/inlawrev-2486.txt