Indiana Tax Court

Mobile home park's occupancy rate not enough to reduce property assessment

May 6, 2013
Marilyn Odendahl
A low occupancy rate alone did not provide the owner of a mobile home community with the evidence it needed to get its property assessment reduced.
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Tax Court denies excess levy sought by IndyGo

May 6, 2013
Dave Stafford
Indianapolis’ public transit system lost a bid in the Indiana Tax Court to recover a budget shortfall that the Department of Local Government Finance ruled did not exist.
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Tax court rules that evidence, not conclusory statements, needed to make prima facie case

April 30, 2013
Marilyn Odendahl
A doubled property value will stand because the property owner did not offer any market-based evidence when challenging the new assessed value, the Indiana Tax Court has ruled.
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Judge: Undeveloped land can be assessed as agricultural

April 15, 2013
Jennifer Nelson
The Indiana Tax Court Friday upheld a final determination by the Indiana Board of Tax Review to assess farm land as agricultural that was purchased by a developer but remained undeveloped for years.
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Judge rules in favor of Caterpillar in tax deduction dispute

March 29, 2013
Jennifer Nelson
Indiana Tax Judge Martha Wentworth granted summary judgment to Caterpillar Inc. Thursday, finding the company’s foreign source dividends are deductible in calculating its state net operating losses available for carryover as a deduction from taxable income in future years.
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Attorneys use pro bono tax work to fill the gap

March 27, 2013
Marilyn Odendahl
Almost immediately after taking her seat on the Indiana Tax Court, Judge Martha Blood Wentworth saw the problem. Flowing into her court were numerous pro se litigants who ended up getting their cases bounced because they had made a procedural error.
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Snow forces court, office closures

December 26, 2012
Jennifer Nelson
Many people in Indiana may be enjoying an extra-long Christmas vacation thanks to blizzard-like conditions in parts of the state. Heavy snow and high winds have led to closures, including Indiana’s appellate courts.
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Evidence shows outrage over property tax assessment is a case of ‘buyer’s remorse’

November 6, 2012
Marilyn Odendahl
A dispute over a property tax assessment of a mobile home park is a case of buyer’s remorse and not indicative of an error by the Indiana Board of Tax Review, the Indiana Tax Court has ruled.
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Board did not abuse discretion in finding assessor’s appraisal more persuasive

November 6, 2012
Marilyn Odendahl
Noting that determining the assessed value of a property is not an exact science, the Indiana Tax Court rejected a property owner’s assertion that the county assessor’s appraisal was improperly given greater weight.
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Common carrier entitled to more tax exemptions

October 31, 2012
Jennifer Nelson
A Wabash-based company that relocates oversized factory machinery won a partial victory in the Indiana Tax Court Tuesday. Judge Martha Wentworth ordered the Indiana State Department of Revenue to reassess the company’s tax obligations after finding some property should be considered exempt.
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Marion County to ask Indiana Tax Court to take mall cases

October 24, 2012
Kathleen McLaughlin
Marion County is granting Simon Property Group Inc. a $2.4 million refund, after a tax review board cut the value of two ailing malls roughly in half.
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In reversal, tax court says estate not entitled to interest on refund, judgment

September 7, 2012
Dave Stafford
The estate of a Lowell chef and food production expert is not entitled to interest on a refund or judgment interest that the Lake County probate court awarded, the Indiana Tax Court ruled Friday.
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Tax judge declines to require attorneys represent LLCs in court

August 20, 2012
Jennifer Nelson
The Indiana Department of State Revenue asked the Indiana Tax Court to create a rule requiring limited liability companies be represented by attorneys in court, similar to a rule pertaining to corporations, but Judge Martha Wentworth declined to “invent such a rule where one does not currently exist.”
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Justices reverse Tax Court, determine Miller Brewing owes

July 27, 2012
Dave Stafford
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.
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Tax Court rules couple responsible for untimely filing of record

June 20, 2012
Jennifer Nelson
The Indiana Tax Court found it was a couple’s inaction – not the illness and death of a relative – that caused them to miss the deadline to file the certified administrative record with the court.
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Tax Court denies bid to dismiss medical supplier's refund suit

June 4, 2012
Dave Stafford
A medical supplier’s lawsuit seeking a refund of sales taxes its customers paid to purchase dialysis equipment will go forward, the Indiana Tax Court ruled.
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Justices vacate review of voided tax warrants in 'puppy mill' case

May 18, 2012
IL Staff
The Indiana Supreme Court on Tuesday vacated an order granting review in a case that concluded tax agencies and the Indiana attorney general’s office overstepped their authority by issuing jeopardy tax warrants to seize animals from an alleged puppy mill in Harrison County.
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Judge leaves attorneys on tax refund appeal

April 17, 2012
Jennifer Nelson
Indiana Tax Court Judge Martha Wentworth has denied the State Department of Revenue’s attempt to disqualify the two attorneys representing a company in a refund dispute.
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Indiana Court Decisions - Feb. 23-March 7, 2012

March 14, 2012
IL Staff
Read summaries of the latest for publication opinions from the 7th Circuit Court of Appeals and Indiana's appeals courts.
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Justices: Tax Court erred in prima facie showing requirement

March 12, 2012
Michael Hoskins

The Indiana Supreme Court has found that the Indiana Tax Court erred in requiring the state revenue department to produce more evidence of a proposed assessment of additional tax liability for a corporation.

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Judge: facility not exempt from property tax

February 17, 2012
Jennifer Nelson
The Indiana Tax Court has upheld the decision of the Indiana Board of Tax Review that a Tipton County assisted living facility failed to raise a prima facie case that it is exempt from property tax under Indiana Code 6-1.1-10-16.
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Repeat litigant rebuked by tax court

December 29, 2011
Jenny Montgomery
The Indiana Tax Court has ordered a man to pay the Indiana Department of Revenue attorney fees for pursuing a frivolous claim.
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Tax Court: tax rate recalculation incorrect

December 28, 2011
Jennifer Nelson
The Indiana Tax Court ruled that a government agency incorrectly calculated a Marion County school district’s capital project fund levy property tax rate for 2011, and it has ordered the Department of Local Government Finance to recalculate the tax rates going back to 2007.
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Tax Court rules on inheritance tax valuation

November 22, 2011
Michael Hoskins
The Indiana Tax Court has rejected an estate’s attempt to sidestep trial rules by allowing verified tax returns to stand in for affidavits in determining a property’s fair market value.
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Tax Court denies assessor's motion to dismiss appeal

November 2, 2011
Jennifer Nelson
Indiana Tax Judge Martha Wentworth denied the Marion County assessor’s motion to dismiss two petitioners' original tax appeal, finding the parties properly served a copy of the petition with the attorney general’s office.
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  1. Compromising precious constitutional rights in order to protect them? Rather like the military intelligence slogan that the town had to be destroyed in order to save it. Looks like Joseph, Mary and Baby Jesus will have quite the eventful Boxing Day this year. Wise men will arrive to find no one to accept their gifts? Oh well, wisdom not all that desired this xmas anyway. Maybe the ACLU and Christian attorneys can work out a "three days every third year" visitation compromise and all of this messy litigation stuff can just be boxed up as well? It is an art form, now isn't it? Thomas More, a man of manifold compromises is undoubtedly cheering on wildly.

  2. From the MCBA: “This situation is not just about the death of Michael Brown, but the thousands of other African-Americans who are disproportionately targeted and killed by police officers.” The association said it was “saddened and disappointed” by the decision not to indict Ferguson police officer. HOPING that the MCBA will denouce the execution style killig of two NYC police officers this day, seemingly the act of one who likewise believes that the police are targeting blacks for murder and getting away with it. http://www.mediaite.com/online/two-nypd-cops-fatally-shot-in-ambush-in-brooklyn/ Pray this violence soon ends, and pray it stays far away from Indiana.

  3. "Am I bugging you? I don't mean to bug ya." If what I wrote below is too much social philosophy for Indiana attorneys, just take ten this vacay to watch The Lego Movie with kiddies and sing along where appropriate: https://www.youtube.com/watch?v=etzMjoH0rJw

  4. I've got some free speech to share here about who is at work via the cat's paw of the ACLU stamping out Christian observances.... 2 Thessalonians chap 2: "And we also thank God continually because, when you received the word of God, which you heard from us, you accepted it not as a human word, but as it actually is, the word of God, which is indeed at work in you who believe. For you, brothers and sisters, became imitators of God’s churches in Judea, which are in Christ Jesus: You suffered from your own people the same things those churches suffered from the Jews who killed the Lord Jesus and the prophets and also drove us out. They displease God and are hostile to everyone in their effort to keep us from speaking to the Gentiles so that they may be saved. In this way they always heap up their sins to the limit. The wrath of God has come upon them at last."

  5. Did someone not tell people who have access to the Chevy Volts that it has a gas engine and will run just like a normal car? The batteries give the Volt approximately a 40 mile range, but after that the gas engine will propel the vehicle either directly through the transmission like any other car, or gas engine recharges the batteries depending on the conditions.

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