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. A sad end to a prolific gadfly. Indiana has suffered a great loss in the journalistic realm.

  2. Good riddance to this dangerous activist judge

  3. What is the one thing the Hoosier legal status quo hates more than a whistleblower? A lawyer whistleblower taking on the system man to man. That must never be rewarded, must always, always, always be punished, lest the whole rotten tree be felled.

  4. I want to post this to keep this tread alive and hope more of David's former clients might come forward. In my case, this coward of a man represented me from June 2014 for a couple of months before I fired him. I knew something was wrong when he blatantly lied about what he had advised me in my contentious and unfortunate divorce trial. His impact on the proceedings cast a very long shadow and continues to impact me after a lengthy 19 month divorce. I would join a class action suit.

  5. The dispute in LB Indiana regarding lake front property rights is typical of most beach communities along our Great Lakes. Simply put, communication to non owners when visiting the lakefront would be beneficial. The Great Lakes are designated navigational waters (including shorelines). The high-water mark signifies the area one is able to navigate. This means you can walk, run, skip, etc. along the shores. You can't however loiter, camp, sunbath in front of someones property. Informational signs may be helpful to owners and visitors. Our Great Lakes are a treasure that should be enjoyed by all. PS We should all be concerned that the Long Beach, Indiana community is on septic systems.

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