Indiana Tax Court

Tax Court affirms Zionsville office assessment

May 15, 2015
Dave Stafford
The Indiana Tax Court on Thursday affirmed the real estate assessment of an office building on Zionsville’s Main Street in Boone County.
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Tax Court: Assessor did not comport with notice requirements for back taxes

May 13, 2015
Jennifer Nelson
Although the Grant County assessor was authorized to assess two subject properties under I.C. 6-1.1-9-1, which allows for retroactive assessment, the assessor did not give the taxpayer sufficient notice of certain assessments, the Indiana Tax Court ruled Tuesday.
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Jury is out on Indiana Tax Court

May 6, 2015
Dave Stafford
The Indiana Supreme Court on April 20 appointed a task force to study the work volume, operations and performance of Indiana’s Tax Court, created in 1986 by the Legislature to remove the intricate tax cases from state trial courts.
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Appellate court records make switch to Odyssey May 4

April 29, 2015
IL Staff
Beginning next week, basic case information on appeals before the Indiana Supreme Court and Court of Appeals will be available to the public through the Odyssey docket. The Indiana Tax Court made the switch in December.
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County can’t raise tax to fund emergency expenses

April 24, 2015
Jennifer Nelson
The Indiana Tax Court affirmed the decision by the Department of Local Government Finance to deny the Clark County Board of Commissioners' request to increase the county's Cumulative Capital Development Fund tax rate for the 2012 budget year. The county sought the additional funds for a rainy day fund and to cover unexpected emergency costs.
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Tax Court panel to review resources, performance

April 21, 2015
IL Staff
The Indiana Supreme Court Monday announced the establishment of a task force to review the Tax Court’s operations.
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Tax Court puts certain ESPN records under seal

April 10, 2015
Jennifer Nelson
Because the records ESPN Productions Inc. seeks to keep from public disclosure in its appeal of taxes assessed against it contain trade secrets, the Indiana Tax Court on Thursday granted the company's request to put most of records at issue under seal.
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Tax Court affirms ruling in favor of KinderCare on educational exemption

April 1, 2015
Jennifer Nelson
The Indiana Board of Tax Review did not err when it determined property on which a KinderCare Learning Center sits qualified for an educational purposes exemption for the 2009 tax year, the Indiana Tax Court ruled Wednesday.
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Tax Court lacks jurisdiction to hear casino’s claim

March 17, 2015
Jennifer Nelson
The Indiana Tax Court on Monday dismissed a northern Indiana casino’s appeal of the LaPorte County treasurer’s failure to refund paid innkeeper’s tax, finding the court lacks subject matter jurisdiction.
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Tax Court affirms denial of exemptions on lake property

February 20, 2015
Dave Stafford
A Lake Wawasee homeowners association failed to persuade the Indiana Tax Court to overturn Board of Tax Review denials of exemptions for waterfront property it claimed was maintained to retain and preserve the natural characteristics of land and water.
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Tanker trailer manufacturer not entitled to sales tax refund on rehabbed tankers

February 17, 2015
Jennifer Nelson
A Delphi company that makes cryogenic tanker trailers as well as repairs and rehabilitates used ones could not convince the Indiana Tax Court that it should be entitled to a refund on the utilities it used to rehab used tankers.
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Judge orders revenue department to produce handwritten notes

February 2, 2015
Jennifer Nelson
Two pages of handwritten notes prepared by an Indiana Department of State Revenue employee must be turned over to an Illinois company challenging the denial of four refund claims, the Indiana Tax Court held Friday.
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Court dismisses 11 property tax exemption appeals for lack of jurisdiction

January 21, 2015
Jennifer Nelson
Indiana Tax Judge Martha Wentworth dismissed the challenges brought by 11 cooperatives regarding the Indiana Board of Tax Review’s denial of their appeals after their property tax exemptions were revoked. The judge found the court lacks subject matter jurisdiction to hear the cases.
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Tax Court: Alleged puppy mill owner wrongly denied refund

January 5, 2015
The Indiana Department of Revenue improperly denied a refund of the value of 240 dogs seized by the state from an alleged Harrison County puppy mill, the Indiana Tax Court ruled Dec. 31.
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‘Second haircut’ nixed by tax court

December 29, 2014
Marilyn Odendahl
A finance company that purchased car loans at a discounted price is entitled to recoup all the sales tax on the loans which have since gone into default.
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Tax Court invalidates contract distinction in administrative regulations

December 22, 2014
Jennifer Nelson
In ruling for a national home improvement chain on whether it had to collect sales tax from customers who used its contractor services, the Indiana Tax Court invalidated a distinction contained in Department of Revenue administrative regulations regarding the type of contract a contractor uses.
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Online Extra: Judicial Roundtable 2014

December 17, 2014
IL Staff
When Loretta Rush was named chief justice of the Indiana Supreme Court in August, Indiana hit a milestone. For the first time, all of our state's appellate courts were being led by women. Indiana Lawyer recently invited Rush, Indiana Court of Appeals Chief Judge Nancy Vaidik, Indiana Tax Judge Martha Wentworth and Chief Judge Robyn Moberly of the U.S. District Court for the Southern District of Indiana's Bankruptcy Court to discuss their career paths as well as opportunities and challenges today's courts and lawyers face.
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The changing face of the judiciary

December 17, 2014
IL Staff
When Loretta Rush was named chief justice of the Indiana Supreme Court in August, Indiana hit a milestone. For the first time, all of our state’s appellate courts were being led by women. Indiana Lawyer recently invited Indiana Chief Justice Loretta Rush, Indiana Court of Appeals Chief Judge Nancy Vaidik, Indiana Tax Judge Martha Wentworth and Chief Judge Robyn Moberly of the U.S. District Court for the Southern District of Indiana’s Bankruptcy Court to discuss their career paths as well as the opportunities and challenges today’s courts and lawyers face.
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Tax Court records migrating to Odyssey

November 25, 2014
IL Staff
Indiana Tax Court records will migrate to the Odyssey case management system effective Dec.1, the first state appeals court to transfer records to the system. Records will be available at no charge online at mycase.in.gov.
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Court reverses adjustment to fire protection territory’s general fund levy

November 20, 2014
Jennifer Nelson
Citing a lack of sufficient factual findings and a public law’s unconstitutionality, the Indiana Tax Court on Wednesday reversed the adjustment made by the Department of Local Government Finance to the Greenfield Fire Protection Territory’s general fund levy for the 2012 budget year.
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All appeals judges retained by voters

November 5, 2014
IL Staff
The four Indiana appellate judges up for retention this year received approval from voters Tuesday.
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Judge rules for revenue department on man’s claim for sanctions

September 18, 2014
Jennifer Nelson
A man who argued that the Indiana Department of State Revenue should be sanctioned for allegedly producing his ex-wife’s transmittal envelope for her tax return and passing it off as his own lost his case before the Indiana Tax Court Thursday.
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Tax Court denies rehearing in charitable purposes exemption case

September 10, 2014
Jennifer Nelson
Tax Judge Martha Wentworth affirmed that a housing company in Bartholomew County failed to show that its rental properties qualified for a charitable purposes exemption for the 2006 tax year. The judge denied granting Housing Partnerships Inc.’s request for a rehearing.
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Tax Court reverses reduction in school corp.'s exempt debt service fund levy

September 2, 2014
Jennifer Nelson
The Indiana Tax Court on Friday overturned the decision by the Department of Local Government Finance to reduce the Gary Community School Corp.’s exempt debt service fund levy for the 2011 budget year. Judge Martha Wentworth found the state agency had no authority to reduce the levy.
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Justices reverse Tax Court ruling favoring Caterpillar

August 25, 2014
Dave Stafford
The Indiana Supreme Court Monday reversed a Tax Court ruling that favored Caterpillar Inc., holding the company could not deduct foreign-source dividend income when calculating its net operating losses for the years 2000 through 2003 for Indiana tax purposes.
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  1. From back in the day before secularism got a stranglehold on Hoosier jurists comes this great excerpt via Indiana federal court judge Allan Sharp, dedicated to those many Indiana government attorneys (with whom I have dealt) who count the law as a mere tool, an optional tool that is not to be used when political correctness compels a more acceptable result than merely following the path that the law directs: ALLEN SHARP, District Judge. I. In a scene following a visit by Henry VIII to the home of Sir Thomas More, playwriter Robert Bolt puts the following words into the mouths of his characters: Margaret: Father, that man's bad. MORE: There is no law against that. ROPER: There is! God's law! MORE: Then God can arrest him. ROPER: Sophistication upon sophistication! MORE: No, sheer simplicity. The law, Roper, the law. I know what's legal not what's right. And I'll stick to what's legal. ROPER: Then you set man's law above God's! MORE: No, far below; but let me draw your attention to a fact I'm not God. The currents and eddies of right and wrong, which you find such plain sailing, I can't navigate. I'm no voyager. But in the thickets of law, oh, there I'm a forester. I doubt if there's a man alive who could follow me there, thank God... ALICE: (Exasperated, pointing after Rich) While you talk, he's gone! MORE: And go he should, if he was the Devil himself, until he broke the law! ROPER: So now you'd give the Devil benefit of law! MORE: Yes. What would you do? Cut a great road through the law to get after the Devil? ROPER: I'd cut down every law in England to do that! MORE: (Roused and excited) Oh? (Advances on Roper) And when the last law was down, and the Devil turned round on you where would you hide, Roper, the laws being flat? (He leaves *1257 him) This country's planted thick with laws from coast to coast man's laws, not God's and if you cut them down and you're just the man to do it d'you really think you would stand upright in the winds that would blow then? (Quietly) Yes, I'd give the Devil benefit of law, for my own safety's sake. ROPER: I have long suspected this; this is the golden calf; the law's your god. MORE: (Wearily) Oh, Roper, you're a fool, God's my god... (Rather bitterly) But I find him rather too (Very bitterly) subtle... I don't know where he is nor what he wants. ROPER: My God wants service, to the end and unremitting; nothing else! MORE: (Dryly) Are you sure that's God! He sounds like Moloch. But indeed it may be God And whoever hunts for me, Roper, God or Devil, will find me hiding in the thickets of the law! And I'll hide my daughter with me! Not hoist her up the mainmast of your seagoing principles! They put about too nimbly! (Exit More. They all look after him). Pgs. 65-67, A MAN FOR ALL SEASONS A Play in Two Acts, Robert Bolt, Random House, New York, 1960. Linley E. Pearson, Atty. Gen. of Indiana, Indianapolis, for defendants. Childs v. Duckworth, 509 F. Supp. 1254, 1256 (N.D. Ind. 1981) aff'd, 705 F.2d 915 (7th Cir. 1983)

  2. "Meanwhile small- and mid-size firms are getting squeezed and likely will not survive unless they become a boutique firm." I've been a business attorney in small, and now mid-size firm for over 30 years, and for over 30 years legal consultants have been preaching this exact same mantra of impending doom for small and mid-sized firms -- verbatim. This claim apparently helps them gin up merger opportunities from smaller firms who become convinced that they need to become larger overnight. The claim that large corporations are interested in cost-saving and efficiency has likewise been preached for decades, and is likewise bunk. If large corporations had any real interest in saving money they wouldn't use large law firms whose rates are substantially higher than those of high-quality mid-sized firms.

  3. The family is the foundation of all human government. That is the Grand Design. Modern governments throw off this Design and make bureaucratic war against the family, as does Hollywood and cultural elitists such as third wave feminists. Since WWII we have been on a ship of fools that way, with both the elite and government and their social engineering hacks relentlessly attacking the very foundation of social order. And their success? See it in the streets of Fergusson, on the food stamp doles (mostly broken families)and in the above article. Reject the Grand Design for true social function, enter the Glorious State to manage social dysfunction. Our Brave New World will be a prison camp, and we will welcome it as the only way to manage given the anarchy without it.

  4. When I hear 'Juvenile Lawyer' I think of an attorney helping a high school aged kid through the court system for a poor decision; like smashing mailboxes. Thank you for opening up my eyes to the bigger picture of the need for juvenile attorneys. It made me sad, but also fascinated, when it was explained, in the sixth paragraph, that parents making poor decisions (such as drug abuse) can cause situations where children need legal representation and aid from a lawyer.

  5. Some in the Hoosier legal elite consider this prayer recommended by the AG seditious, not to mention the Saint who pledged loyalty to God over King and went to the axe for so doing: "Thomas More, counselor of law and statesman of integrity, merry martyr and most human of saints: Pray that, for the glory of God and in the pursuit of His justice, I may be trustworthy with confidences, keen in study, accurate in analysis, correct in conclusion, able in argument, loyal to clients, honest with all, courteous to adversaries, ever attentive to conscience. Sit with me at my desk and listen with me to my clients' tales. Read with me in my library and stand always beside me so that today I shall not, to win a point, lose my soul. Pray that my family may find in me what yours found in you: friendship and courage, cheerfulness and charity, diligence in duties, counsel in adversity, patience in pain—their good servant, and God's first. Amen."

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