Indiana Tax Court

Court rules in favor of Columbia Sportswear in income tax dispute

December 21, 2015
Jennifer Nelson
The Indiana Tax Court ruled Friday that the Indiana Department of State Revenue’s adjustments to Columbia Sportwear’s net income for tax years 2005-2007 were not proper and granted summary judgment in favor of the clothing company.
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Blended gasoline raises question of tax exemption

December 15, 2015
Marilyn Odendahl
A convenience store’s process for mixing two grades of gasoline left too many questions unanswered for the Indiana Tax Court to determine if the equipment used in the blending process was tax exempt.
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Indiana Tax Court moves to e-filing in January

December 9, 2015
IL Staff
Beginning Jan. 4, all three of Indiana’s appellate courts will accept electronic filing. Indiana Chief Justice Loretta Rush signed an order Wednesday announcing the Tax Court’s addition to the e-filing project.
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Judge: Tax board correctly reduced shopping center’s assessment

December 4, 2015
Jennifer Nelson
The Indiana Board of Tax Review did not err when it reduced the real property assessment of an Indianapolis shopping center by reinstating the previous year’s assessment, the Indiana Tax Court held Thursday.
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Ex-jewelry store operators lose tax appeal

November 20, 2015
Jennifer Nelson
The operators of a former jewelry store in central Indiana were unable to convince the Indiana Tax Court they are entitled to more than $160,000 in sales tax refunds.
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Judge calls out DLGF ‘infirmities’ in ruling for township, fire district

November 13, 2015
Dave Stafford
Indiana Tax Court Judge Martha Blood Wentworth had a few choice words for the Department of Local Government Finance in finding the state hadn’t answered the key question in a township’s tax appeal.
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Tax Court affirms rulings for Verizon in contested assessments

November 2, 2015
Dave Stafford
State tax authorities who couldn’t convince administrative boards to uphold a tripling of assessed valuation on Verizon facilities in Allen County had no better luck Friday before the Indiana Tax Court.
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Marion County property assessment reductions upheld

September 30, 2015
Jennifer Nelson
The Indiana Tax Court affirmed the decision by the Indiana Board of Tax Review to reduce the total assessed value of six parcels in an Indianapolis shopping center by several million dollars.
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Estate loses on appeal but will get refund

September 30, 2015
Jennifer Nelson
The Indiana Tax Court reversed a probate court’s entry of summary judgment in favor of an estate on a claim seeking a refund of nearly $645,000 paid in inheritance tax, but the judge did find the estate is entitled to approximately $58,000 as a refund.
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COA: Case belongs in Tax Court

September 30, 2015
Jennifer Nelson
A company owner seeking relief from a tax judgment should not have filed in county court, but with the Indiana Tax Court, the Court of Appeals concluded Wednesday. It ordered the case dismissed on jurisdictional grounds.
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Tax Court reverses assessment after ‘trial by ambush’

September 21, 2015
Dave Stafford
The Indiana Board of Tax Review abused its discretion and conducted a “trial by ambush” when it heard the appeal of a property owner who challenged the assessment of a property in Long Beach.
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Change in tax law allows profitable retailer to receive refund

September 10, 2015
Marilyn Odendahl
A ruling from the Indiana Tax Court has positioned a retailer who recorded a banner year in sales and growth in 2003 to get a tax refund from the state of Indiana.
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Tax Court affirms assessments in exclusive addition

September 9, 2015
Dave Stafford
Arguments that land assessments in one of Allen County’s most exclusive residential additions should have been about one-third of the final valuation failed to persuade the Indiana Tax Court.
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Tax Court affirms dismissal of common-property assessment appeals

September 4, 2015
Dave Stafford
A homebuilder that challenged assessment of common area parcels of land within several residential neighborhoods in Hendricks County lost its appeal at the Indiana Tax Court Friday.
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Summary judgment denied in business owners’ tax appeal

September 2, 2015
Marilyn Odendahl
Reminding the parties that the summary judgment procedure is not a substitute for trial, the Indiana Tax Court has denied an attempt by the Indiana Department of State Revenue to end a long-running tax dispute.
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Tax court reaffirms ruling against Grant County assessor

August 21, 2015
Dave Stafford
The Indiana Tax Court on Friday reaffirmed its ruling that a company received insufficient notice of a retroactive assessment of its property in Grant County.
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R.R. Donnelly loses appeal over shipping pallet taxes

August 20, 2015
Dave Stafford
A company’s purchase of shipping pallets is subject to Indiana use tax according to a ruling of the Indiana Tax Court issued Thursday.
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In estate case, Tax Court upholds ruling against state

August 12, 2015
Dave Stafford
A probate court ruled correctly when it denied the state’s argument that distributions to heirs from a trust established in 2008 should have been subject to Indiana’s estate tax, which has since been abolished.
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Hamilton Southeastern Utilities gets partial Tax Court win

August 7, 2015
Dave Stafford
The sewer utility serving fast-growing Fishers won a partial victory on its appeal of a tax on connection fees, but the Indiana Tax Court didn’t fully rule in favor of Hamilton Southeastern Utilities.
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Tax Court stands by its original decision

July 30, 2015
Marilyn Odendahl
Reiterating the relationship between exclusion and consumption exemption, the Indiana Tax Court upheld its earlier ruling exempting Aztec Partners LLC from paying sales tax on the electricity it used.
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Tax Court: IndyGo appeal of $800,000 budget cut may proceed

July 16, 2015
Dave Stafford
IndyGo received the green light to proceed with a Tax Court appeal of about $800,000 in budget cuts the state ordered for the public transportation service in 2012.
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Convenience stores win one, lose one in property assessment battle

July 6, 2015
Marilyn Odendahl
In a pair of decisions, the Indiana Tax Court has upheld two rulings that found different valuations for the same property.
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Use tax on out-of-state vehicle purchases upheld

June 30, 2015
Dave Stafford
A tree service properly paid Indiana use tax on its commercial vehicle purchases made outside the state, and imposition of those taxes did not violate the Commerce Clause, the Indiana Tax Court ruled Tuesday.
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Electricity used by Qdoba restaurants in food prep not taxable, court holds

June 24, 2015
Jennifer Nelson
The Indiana Tax Court has ruled in favor of a company that operates 19 Qdoba Mexican restaurants in Indiana on its request that electricity used to power certain equipment is not subject to Indiana sales tax.
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Homeowners association loses appeal of assessments

June 19, 2015
Jennifer Nelson
Finding that an Indianapolis homeowners association did not make any cognizable claims using the Form 133 appeal procedure to appeal assessments on its common area land, the Indiana Tax Court affirmed the dismissal of its petitions to correct error.
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  1. On a related note, I offered the ICLU my cases against the BLE repeatedly, and sought their amici aid repeatedly as well. Crickets. Usually not even a response. I am guessing they do not do allegations of anti-Christian bias? No matter how glaring? I have posted on other links the amicus brief that did get filed (search this ezine, e.g., Kansas attorney), read the Thomas More Society brief to note what the ACLU ran from like vampires from garlic. An Examiner pledged to advance diversity and inclusion came right out on the record and demanded that I choose Man's law or God's law. I wonder, had I been asked to swear off Allah ... what result then, ICLU? Had I been found of bad character and fitness for advocating sexual deviance, what result then ICLU? Had I been lifetime banned for posting left of center statements denigrating the US Constitution, what result ICLU? Hey, we all know don't we? Rather Biased.

  2. It was mentioned in the article that there have been numerous CLE events to train attorneys on e-filing. I would like someone to provide a list of those events, because I have not seen any such events in east central Indiana, and since Hamilton County is one of the counties where e-filing is mandatory, one would expect some instruction in this area. Come on, people, give some instruction, not just applause!

  3. This law is troubling in two respects: First, why wasn't the law reviewed "with the intention of getting all the facts surrounding the legislation and its actual impact on the marketplace" BEFORE it was passed and signed? Seems a bit backwards to me (even acknowledging that this is the Indiana state legislature we're talking about. Second, what is it with the laws in this state that seem to create artificial monopolies in various industries? Besides this one, the other law that comes to mind is the legislation that governed the granting of licenses to firms that wanted to set up craft distilleries. The licensing was limited to only those entities that were already in the craft beer brewing business. Republicans in this state talk a big game when it comes to being "business friendly". They're friendly alright . . . to certain businesses.

  4. Gretchen, Asia, Roberto, Tonia, Shannon, Cheri, Nicholas, Sondra, Carey, Laura ... my heart breaks for you, reaching out in a forum in which you are ignored by a professional suffering through both compassion fatigue and the love of filthy lucre. Most if not all of you seek a warm blooded Hoosier attorney unafraid to take on the government and plead that government officials have acted unconstitutionally to try to save a family and/or rescue children in need and/or press individual rights against the Leviathan state. I know an attorney from Kansas who has taken such cases across the country, arguing before half of the federal courts of appeal and presenting cases to the US S.Ct. numerous times seeking cert. Unfortunately, due to his zeal for the constitutional rights of peasants and willingness to confront powerful government bureaucrats seemingly violating the same ... he was denied character and fitness certification to join the Indiana bar, even after he was cleared to sit for, and passed, both the bar exam and ethics exam. And was even admitted to the Indiana federal bar! NOW KNOW THIS .... you will face headwinds and difficulties in locating a zealously motivated Hoosier attorney to face off against powerful government agents who violate the constitution, for those who do so tend to end up as marginalized as Paul Odgen, who was driven from the profession. So beware, many are mere expensive lapdogs, the kind of breed who will gladly take a large retainer, but then fail to press against the status quo and powers that be when told to heel to. It is a common belief among some in Indiana that those attorneys who truly fight the power and rigorously confront corruption often end up, actually or metaphorically, in real life or at least as to their careers, as dead as the late, great Gary Welch. All of that said, I wish you the very best in finding a Hoosier attorney with a fighting spirit to press your rights as far as you can, for you do have rights against government actors, no matter what said actors may tell you otherwise. Attorneys outside the elitist camp are often better fighters that those owing the powers that be for their salaries, corner offices and end of year bonuses. So do not be afraid to retain a green horn or unconnected lawyer, many of them are fine men and woman who are yet untainted by the "unique" Hoosier system.

  5. I am not the John below. He is a journalist and talk show host who knows me through my years working in Kansas government. I did no ask John to post the note below ...

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