ILNews

Tax Court: Miller Pipeline lacks support for summary judgment

Dave Stafford
August 12, 2013
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An Indianapolis pipeline company must proceed to trial in its bid to earn a refund of sales and use taxes, Senior Judge Thomas Fisher ruled for Indiana Tax Court.

Fisher denied Miller Pipeline Corp.’s motion for partial summary judgment in its appeal of a Department of Revenue final determination denying a refund of gross retail sales and use tax paid from 2005 to 2007.

“The evidence Miller Pipeline submitted to support its Motion has not been properly designated and is inadmissible,” Fisher wrote Friday in Miller Pipeline Corporation v. Indiana Dept. of State Revenue, 49T10-1012-TA-64. “The Court will, by separate order, schedule a case management conference with the parties to discuss pre-trial matters and scheduling.”  

Fisher rapped Miller for “infirmities” such as failing to cite to specific parts of documents in evidence that are relevant to its arguments, failing to paginate exhibits, and failing to swear to the exhibits. Lacking clear supporting evidence, Fisher wrote in a footnote, “the Court declines to ‘figure it out’ for itself.”
 
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  1. Family court judges never fail to surprise me with their irrational thinking. First of all any man who abuses his wife is not fit to be a parent. A man who can't control his anger should not be allowed around his child unsupervised period. Just because he's never been convicted of abusing his child doesn't mean he won't and maybe he hasn't but a man that has such poor judgement and control is not fit to parent without oversight - only a moron would think otherwise. Secondly, why should the mother have to pay? He's the one who made the poor decisions to abuse and he should be the one to pay the price - monetarily and otherwise. Yes it's sad that the little girl may be deprived of her father, but really what kind of father is he - the one that abuses her mother the one that can't even step up and do what's necessary on his own instead the abused mother is to pay for him???? What is this Judge thinking? Another example of how this world rewards bad behavior and punishes those who do right. Way to go Judge - NOT.

  2. Right on. Legalize it. We can take billions away from the drug cartels and help reduce violence in central America and more unwanted illegal immigration all in one fell swoop. cut taxes on the savings from needless incarcerations. On and stop eroding our fourth amendment freedom or whatever's left of it.

  3. "...a switch from crop production to hog production "does not constitute a significant change."??? REALLY?!?! Any judge that cannot see a significant difference between a plant and an animal needs to find another line of work.

  4. Why do so many lawyers get away with lying in court, Jamie Yoak?

  5. Future generations will be amazed that we prosecuted people for possessing a harmless plant. The New York Times came out in favor of legalization in Saturday's edition of the newspaper.

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