id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
inlawrev-3310	Jegen III, Lawrence A.; Murphy Jr., Stephen P.	1997 Developments in Indiana Taxation	1998	58	.pdf	application/pdf	26897	1745	65	^^^ With respect to the ColorCurve inventory, Colwell argued that the ISBTC should have permitted Colwell to write down the value of its inventory to the lower of cost or market for the purposes of Indiana property tax since Colwell reduced the recorded value of the inventory for internal accounting purposes. Consequently, Indiana sales tax was not collected separately from the purchase price of the food.	cache/inlawrev-3310.pdf	txt/inlawrev-3310.txt