tax issues

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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COA: Petitioner entitled to tax deed after completing all steps

July 21, 2015
Dave Stafford
An entity that bought two properties at a tax sale fulfilled all the requisite steps to acquire ownership of the parcels, the Indiana Court of Appeals ruled, rejecting an appeal from the trust that previously owned the properties.
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Lender in foreclosure gets tax refund, COA rules in reversal

July 8, 2015
Dave Stafford
A $307,193 property tax refund received by owners of industrial property in Marion County was wrongly awarded to borrowers who had defaulted on a mortgage on the property, the Indiana Court of Appeals ruled Wednesday.
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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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Tax on out-of-state earnings may be illegal under SCOTUS ruling

June 17, 2015
Dave Stafford
Thousands of Hoosiers with out-of-state earnings may have paid tens of millions of dollars in illegal tax, but whether litigating the issue will be worthwhile remains a question for experts in tax law, accounting and public policy.
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Court erred in concluding vested title severed by tax sales

June 4, 2015
Jennifer Nelson
The Indiana Court of Appeals ordered judgment entered in favor of two families on their claim for adverse possession over a disputed tract of land in Pulaski County. The judges found the trial court erred when it found two tax sales involving the disputed property divested the adverse holders of their title to the real property.
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Tax Court orders more proceedings on sale of racetrack and card club

June 3, 2015
Jennifer Nelson
The Indiana Department of State Revenue scored a partial victory in Tax Court on Wednesday when the court granted the agency's motion for summary judgment regarding whether I.C. 6-3-2-2.2 applied in its taxing of a portion of the gain generated by a Las Vegas-based corporation's sale of a horse racetrack and card club to an out-of-state company. But there are issues of genuine material fact as to whether the department correctly classified Pinnacle Entertainment's gain as business income.
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Court declines to rule on constitutionality of statute as it relates to auditors

May 26, 2015
Jennifer Nelson
Because the Marion County auditor does not have statutory or common law standing to appeal a property tax assessment board of appeals’ decision under Indiana Code 6-1.1-15-12 to the Indiana Tax Court, its judge, Martha Wentworth, held that the constitutional challenge raised regarding the statute will have to be decided another day.
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Supreme Court voids Maryland tax similar to Indiana tax

May 18, 2015
 Associated Press
The Supreme Court of the United States on Monday struck down a Maryland tax that has the effect of double-taxing income residents earned in other states.
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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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Woman’s lien takes priority in property sold at tax sale

May 12, 2015
Jennifer Nelson
The Indiana Court of Appeals determined Tuesday that a woman who obtained a judgment lien in 2006 against a co-owner of a property later sold in a tax sale has priority over other claims for the tax sale surplus and that she made a timely claim for the surplus.
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COA orders judgment in favor of woman on adverse possession claim

April 30, 2015
Jennifer Nelson
Because there is evidence that both the woman who purchased land from a trust and the trustee paid taxes on a disputed 1.8 acres of land for at least 10 years, the woman’s claim for adverse possession of the land should be granted, the Indiana Court of Appeals held.
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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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State closes 2 businesses for unpaid taxes

March 25, 2015
IL Staff
An Indianapolis architecture firm and a Greenfield restaurant were ordered closed Tuesday because the businesses owe the state almost $900,000 combined in taxes. Indiana courts issued temporary restraining orders preventing both from transacting business.
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Widow of Mel Simon sues government to recoup $21.4M

March 19, 2015
Scott Olson, IBJ Staff
The widow of Mel Simon is suing the U.S. government over a tax dispute in which she claims she is owed a refund of more than $20 million related to financial contributions he made to the Indiana Pacers totaling $83 million.
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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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TIF funds can’t be used to maintain parks, COA affirms

March 16, 2015
Jennifer Nelson
The Indiana Court of Appeals agreed with a Lake County trial court ruling that tax increment financing funds used in the redevelopment of Munster parks could not be used to later maintain the parks.
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Trial court incorrectly determined company could collect all delinquent taxes

March 12, 2015
Jennifer Nelson
The Indiana Court of Appeals reversed a $1.4 million judgment in favor of a company hired by Lake County to collect delinquent real property taxes, finding the lower court improperly interpreted the collections contracts as a matter of law.
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Man, not state, had priority in breeder’s award proceeds

March 3, 2015
Jennifer Nelson
A Marshall County trial court erred when it granted summary judgment in favor of the Indiana Department of Revenue on a man’s attempt to collect breeder’s award proceeds owed to another man who had outstanding tax warrants.
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US Supreme Court allows challenge to Colorado Internet tax

March 3, 2015
 Associated Press
A unanimous Supreme Court ruled Tuesday that federal courts can hear a dispute over Colorado's Internet tax law, a decision that could lay the groundwork for future changes in how states can tax retail sales to companies outside their borders.
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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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Ex-Martin County judge pleads guilty to failing to pay income tax

February 6, 2015
IL Staff
One-time Martin Circuit judge and county prosecutor Robert J. Howell pleaded guilty Friday to charges that he failed to pay more than $66,000 in taxes on receipts from his law firm in Loogootee.
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