The following Indiana Tax Court opinion was posted after IL deadline Friday:
6787 Steelworkers Hall, Inc. v. Jon M. Snyder, Assessor of Porter County
Tax. Affirms the Indiana Board of Tax Review’s denial of 6787 Steelworkers Hall, Inc.’s applications for a charitable or educational purposes property tax exemption for the 2008 and 2010 tax years. Finds that Local 6787 has not demonstrated that the Indiana Board’s final determination is contrary to law. Also finds that the assessor failed to demonstrate that the Indiana Board’s final determination is not supported by substantial evidence.
Indiana Supreme Court
Cheryl L. Underwood v. Thomas Bunger, in his capacity as the personal representative of the estate of Kenneth K. Kinney; Judith M. Fulford; and Sheree Demming
Miscellaneous. Reverses the Monroe Circuit Court’s decision that Judith Fulford and Kenneth Kinney were tenants by the entireties of a Bloomington property purchased with Cheryl Underwood. Finds that the warranty deed’s unambiguous statement that the three grantees, including Kinney and Fulford, hold their interests in the property “all as Tenants-in-Common” overcomes the legal presumption favoring a tenancy by the entirety. Also finds that Underwood did not make a fatal judicial admission in her trial court petition. Remands for proceedings.
Indiana Court of Appeals
Angela Locker v. Roger Locker (mem. dec.)
Domestic relation. Affirms the Adams Circuit Court order dissolving Angela and Roger Locker’s marriage and dividing the parties’ property. Finds that the trial court did not commit reversible error in denying Angela Locker’s request to enter a $71,690.22 judgment against Roger Locker.