ILNews

Tax Court: Miller Pipeline lacks support for summary judgment

Dave Stafford
August 12, 2013
Back to TopCommentsE-mailPrintBookmark and Share
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.”
 
ADVERTISEMENT

Post a comment to this story

COMMENTS POLICY
We reserve the right to remove any post that we feel is obscene, profane, vulgar, racist, sexually explicit, abusive, or hateful.
 
You are legally responsible for what you post and your anonymity is not guaranteed.
 
Posts that insult, defame, threaten, harass or abuse other readers or people mentioned in Indiana Lawyer editorial content are also subject to removal. Please respect the privacy of individuals and refrain from posting personal information.
 
No solicitations, spamming or advertisements are allowed. Readers may post links to other informational websites that are relevant to the topic at hand, but please do not link to objectionable material.
 
We may remove messages that are unrelated to the topic, encourage illegal activity, use all capital letters or are unreadable.
 

Messages that are flagged by readers as objectionable will be reviewed and may or may not be removed. Please do not flag a post simply because you disagree with it.

Sponsored by

facebook - twitter on Facebook & Twitter

Indiana State Bar Association

Indianapolis Bar Association

Evansville Bar Association

Allen County Bar Association

Indiana Lawyer on Facebook

facebook
ADVERTISEMENT
Subscribe to Indiana Lawyer
ADVERTISEMENT