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Justices reverse Tax Court, determine Miller Brewing owes

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Miller Brewing owes $806,366 in income tax on beer transported by common carriers to Indiana from its Milwaukee brewery, the Indiana Supreme Court determined in a ruling Thursday that reversed the state Tax Court, ending a decade-long dispute.

In a 4-1 ruling written by Justice Mark Massa, the court held that the Tax Court clearly erred in determining that an example of how taxes are to be assessed had the force of law.

“The Tax Court determined that Example 7 was an administrative rule with the force of law and that it operated to exempt Miller from liability for Indiana tax on income from sales of goods delivered by common carrier to Indiana customers. We find that this determination was clearly erroneous and hold that Example 7 does not have the force of law,” Massa wrote.

Miller in its appeal said that an administrative rule contained an example that said “[s]ales are not ‘in this state’ if the purchaser picks up the goods at an out-of-state location and brings them back into Indiana in his own conveyance.”

“Miller contends that the term ‘in his own conveyance’ includes not only vehicles owned by the purchaser himself, but also vehicles owned by common carriers hired by either the purchaser or the seller to transport the goods to Indiana. … That interpretation is plainly inconsistent with the language of the example; the ordinary reader would understand ‘his own conveyance’ to mean a conveyance owned by the purchaser, not a conveyance owned by anyone else, such as a third-party common carrier,” Massa wrote.

Justice Robert Rucker dissented, agreeing with the Tax Court that Indiana Code 6-3-2-2(e)(1) is ambiguous.

“I am not convinced an error was made here. Applying our cautious deference standard of review I would affirm the judgment of the Tax Court,” Rucker wrote.
 

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  • Indiana Courts rule law isn't binding.
    Seems to me these judges had to think and think of a way to make this issue not be settled in favor of the taxpayer. So lets see, the legislature enacts a law and provides examples of when the law is applicable. But, according to the Supreme Court, the law is vald but te examples aren't binding??? How is the "ordinary" man supposed to figure our what in the law is valid and what is not. Oh but wait, the the area leans in the taxpayer's favor, we'll just make it non-binding. Indiana has a seasoned tax court....Shame on the Supreme Court for just ruling so the State doesn't loose money.

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  1. Ah yes... Echoes of 1963 as a ghostly George Wallace makes his stand at the Schoolhouse door. We now know about the stand of personal belief over service to all constituents at the Carter County Clerk door. The results are the same, bigotry unable to follow the directions of the courts and the courts win. Interesting to watch the personal belief take a back seat rather than resign from a perception of local power to make the statement.

  2. An oath of office, does it override the conscience? That is the defense of overall soldier who violates higher laws, isnt it? "I was just following orders" and "I swore an oath of loyalty to der Fuhrer" etc. So this is an interesting case of swearing a false oath and then knowing that it was wrong and doing the right thing. Maybe they should chop her head off too like the "king's good servant-- but God's first" like St Thomas More. ...... We wont hold our breath waiting for the aclu or other "civil liberterians" to come to her defense since they are all arrayed on the gay side, to a man or should I say to a man and womyn?

  3. Perhaps we should also convene a panel of independent anthropological experts to study the issues surrounding this little-known branch of human sacrifice?

  4. I'm going to court the beginning of Oct. 2015 to establish visitation and request my daughters visits while she is in jail. I raised my grandchild for the first two and half years. She was born out of wedlock and the father and his adopted mother wantwd her aborted, they went as far as sueing my daughter for abortion money back 5mo. After my grandchild was born. Now because of depression and drug abuse my daughter lost custody 2 and a half years ago. Everyting went wrong in court when i went for custody my lawyer was thrown out and a replacment could only stay 45 min. The judge would not allow a postponement. So the father won. Now he is aleinating me and my daughter. No matter the amount of time spent getting help for my daughter and her doing better he runs her in the ground to the point of suicide because he wants her to be in a relationship with him. It is a sick game of using my grandchild as a pawn to make my daughter suffer for not wanting to be with him. I became the intervener in the case when my daughter first got into trouble. Because of this they gave me her visitation. Im hoping to get it again there is questions of abuse on his part and I want to make sure my grandchild is doing alright. I really dont understand how the parents have rights to walk in and do whatever they want when the refuse to stand up and raise the child at first . Why should it take two and a half years to decide you want to raise your child.The father used me so he could finish college get a job and stop paying support by getting custody. Support he was paying my daughter that I never saw.

  5. Pence said when he ordered the investigation that Indiana residents should be troubled by the allegations after the video went viral. Planned Parenthood has asked the government s top health scientists at the National Institutes of Health to convene a panel of independent experts to study the issues surrounding the little-known branch of medicine.

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