Supreme Court amends appellate, administrative, Tax Court rules
Amendments handed down Thursday make a variety of changes to Indiana’s appellate, administrative and Tax Court rules, including amendments related to use of technology in the courts.
Indiana Tax Court
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RV dealership scores victory in court over sales tax dispute
A northern Indiana RV company did not improperly fail to collect and remit sales tax for its out-of-state customers by physically delivering RVs to those customers in Michigan, the Indiana Tax Court ruled Wednesday, finding such sales are not considered to be made in Indiana as matter of law.
Wrongly jailed drug court plaintiffs lose in federal court
Plaintiffs who were jailed for months without due process in a southern Indiana drug court will take nothing in their federal lawsuit against drug court staff members and county sheriff who they say were responsible for violating their constitutional rights, a judge has ruled.
Tax Court: State can’t require SSNs to claim dependent children
A Fort Wayne man who claimed a religious objection to obtaining Social Security numbers for his dependent children was entitled to claim those children as dependents on his state tax return after the Indiana Tax Court determined Monday the man provided the necessary documentation to prove the children are his dependents.
COA to determine jurisdiction of fire departments’ annexation, taxation dispute
The jurisdictional fate of an annexation and taxation dispute involving the Allen County auditor and two Fort Wayne-area fire departments now rests with the Indiana Court of Appeals, which must decide whether the facts of the dispute lend the case to review by the trial court or Tax Court.
COA to hear arguments in fire departments’ tax, annexation dispute
The Indiana Court of Appeals will hold oral arguments this week to determine whether a trial court has jurisdiction to hear a Fort Wayne case that involves questions of both annexation and tax laws.
Tax Court rules in favor of exemptions for trucking company
The Indiana Tax Court has ruled in favor of a northern Indiana trucking company protesting a proposed tax assessment of nearly $500,000, finding the company’s use of its trucks were predominately related to public transportation during the years at issue.
State, DuPont both get partial victories in appeal of assessments
The Indiana Tax Court has granted partial summary judgment to the Indiana Department of State Revenue and a Delaware-based industrial, agricultural and manufacturing business after finding both parties erred in their filing and assessments of 2005 through 2007 tax returns.
Supreme Court seeking comments on proposed rule changes
The Indiana Supreme Court Appellate Technology section is soliciting feedback on proposed changes to four areas of Indiana judicial procedure.
Tax Court rules for State Revenue Department in assessment case
The Indiana Tax Court has granted summary judgment to the Indiana Department of State Revenue after finding the department’s proposed assessments of a northern Indiana heating equipment manufacturer were not void as a matter of law.
Evansville newspaper can’t claim tax deduction for out-of-date printing press
A southern Indiana newspaper company cannot claim an “abnormal obsolescence” tax deduction for its purchase of a now-outdated printing press after a special tax court judge found the media company did not establish a prima facie case.
Tax Court affirms board’s valuations of Bloomington CVS store
In a case involving the same litigants, attorneys and issues previously raised by the Monroe County assessor and CVS corporation, the Indiana Tax Court has affirmed the Indiana Board of Tax Review’s final determination as to the assessed value of a CVS store in Bloomington.
Supreme Court rejects ‘dark box’ case, lets Tax Court ruling stand
A divided Indiana Supreme Court has denied review to a tax case involving the use of vacant, or “dark,” retail store properties in determining tax assessments for similar-functioning retail properties, allowing the Indiana Tax Court’s ruling in the case to stand.
Zimmer, state get partial judgments from Tax Court
The Indiana Tax Court has granted summary judgment to both the Indiana Department of Revenue and an in-state manufacturer, holding that the state’s use tax applies to some of the manufacturer’s products that are stored in Indiana, but not to those products used solely for out-of-state work.
Tax Court affirms assessments of lakefront property
The Indiana Tax Court has affirmed two property assessments for a lakefront property in northern Indiana, finding that the property owner failed to meet her burden of proof to discredit the county’s assessments.
Tax Court returns to IU Maurer for hearing in new CVS case
The Indiana Tax Court will return to Bloomington this week to hear another case involving the Monroe County Assessor and the CVS Corporation.
Tax Court rules against steelworkers hall exemptions
A Porter County union cannot receive property tax exemptions on its meeting hall for the 2008 and 2010 tax years after the Indiana Tax Court held Friday that the property’s functions were largely used for the benefit of union members.
Tax Court grants partial reimbursement on discovery enforcement motions
The Indiana Tax Court has awarded reimbursement fees to both the University of Phoenix Inc. and the Indiana Department of State Revenue after finding that the two entities were entitled to reimbursement on some, though not all, of the discovery enforcement motions filed in their litigation.
Tax Court to hear arguments at IU Maurer
The Indiana Tax Court is taking its oral arguments on the road and heading to Bloomington this week.
Tax court judge rejects request to compel further discovery
After previously allowing the deposition of the former commissioner of the Indiana Department of State Revenue, the Indiana Tax Court rejected the University of Phoenix’s requests to compel further discovery, writing that the additional discovery likely would not reveal admissible evidence.