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Orbitz contracts with hotels are ‘trade secrets,’ Tax Court rules

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The Indiana Tax Court Wednesday granted online travel company Orbitz LLC’s request to place certain documents under seal – including contracts the company has with three Indiana hotels. Judge Martha Wentworth determined that the contracts are trade secrets, so they are not subject to public disclosure.

The ruling came in Orbitz, LLC v. Indiana Department of State Revenue, 49T10-0903-TA-10, in which Orbitz challenged the results of an audit the Department of State Revenue completed in 2007. The revenue department determined Orbitz was deficient in remitting Indiana’s gross retail (sales) and county innkeeper taxes on bookings that occurred between Jan. 1, 2004, and Dec. 31, 2006, through its website.

Orbitz protested the proposed assessments issued by the department and initiated this tax appeal in 2009. In August 2013, the company sought to prohibit public access to copies of contracts with the hotels. The contracts specifically detail what Orbitz has negotiated with the hotels regarding room rates.

Wentworth determined the contracts have the four characteristics of trade secrets: they are information; that derive independent economic value; that are not generally known, or readily ascertainable by proper means by others who can obtain economic value from its disclosure or use; and that are the subject of efforts, reasonable
under the circumstances, to maintain their secrecy.

“Competition is the bedrock of our country’s economic system,” she wrote. “The protection afforded to trade secrets under Access to Public Records Act and Administrative Rule 9 helps to foster a healthy, competitive marketplace.”
 

 

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  1. Someone off their meds? C'mon John, it is called the politics of Empire. Get with the program, will ya? How can we build one world under secularist ideals without breaking a few eggs? Of course, once it is fully built, is the American public who will feel the deadly grip of the velvet glove. One cannot lay down with dogs without getting fleas. The cup of wrath is nearly full, John Smith, nearly full. Oops, there I go, almost sounding as alarmist as Smith. Guess he and I both need to listen to this again: https://www.youtube.com/watch?v=CRnQ65J02XA

  2. Charles Rice was one of the greatest of the so-called great generation in America. I was privileged to count him among my mentors. He stood firm for Christ and Christ's Church in the Spirit of Thomas More, always quick to be a good servant of the King, but always God's first. I had Rice come speak to 700 in Fort Wayne as Obama took office. Rice was concerned that this rise of aggressive secularism and militant Islam were dual threats to Christendom,er, please forgive, I meant to say "Western Civilization". RIP Charlie. You are safe at home.

  3. It's a big fat black mark against the US that they radicalized a lot of these Afghan jihadis in the 80s to fight the soviets and then when they predictably got around to biting the hand that fed them, the US had to invade their homelands, install a bunch of corrupt drug kingpins and kleptocrats, take these guys and torture the hell out of them. Why for example did the US have to sodomize them? Dubya said "they hate us for our freedoms!" Here, try some of that freedom whether you like it or not!!! Now they got even more reasons to hate us-- lets just keep bombing the crap out of their populations, installing more puppet regimes, arming one faction against another, etc etc etc.... the US is becoming a monster. No wonder they hate us. Here's my modest recommendation. How about we follow "Just War" theory in the future. St Augustine had it right. How about we treat these obvious prisoners of war according to the Geneva convention instead of torturing them in sadistic and perverted ways.

  4. As usual, John is "spot-on." The subtle but poignant points he makes are numerous and warrant reflection by mediators and users. Oh but were it so simple.

  5. ACLU. Way to step up against the police state. I see a lot of things from the ACLU I don't like but this one is a gold star in its column.... instead of fighting it the authorities should apologize and back off.

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