‘Second haircut’ nixed by tax court
A finance company that purchased car loans at a discounted price is entitled to recoup all the sales tax on the loans which have since gone into default.
Indiana Tax Court
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Tax Court invalidates contract distinction in administrative regulations
In ruling for a national home improvement chain on whether it had to collect sales tax from customers who used its contractor services, the Indiana Tax Court invalidated a distinction contained in Department of Revenue administrative regulations regarding the type of contract a contractor uses.
The changing face of the judiciary
When Loretta Rush was named chief justice of the Indiana Supreme Court in August, Indiana hit a milestone. For the first time, all of our state’s appellate courts were being led by women. Indiana Lawyer recently invited Indiana Chief Justice Loretta Rush, Indiana Court of Appeals Chief Judge Nancy Vaidik, Indiana Tax Judge Martha Wentworth and Chief Judge Robyn Moberly of the U.S. District Court for the Southern District of Indiana’s Bankruptcy Court to discuss their career paths as well as the opportunities and challenges today’s courts and lawyers face.
Online Extra: Judicial Roundtable 2014
When Loretta Rush was named chief justice of the Indiana Supreme Court in August, Indiana hit a milestone. For the first time, all of our state’s appellate courts were being led by women. Indiana Lawyer recently invited Rush, Indiana Court of Appeals Chief Judge Nancy Vaidik, Indiana Tax Judge Martha Wentworth and Chief Judge Robyn Moberly of the U.S. District Court for the Southern District of Indiana’s Bankruptcy Court to discuss their career paths as well as opportunities and challenges today’s courts and lawyers face.
Tax Court records migrating to Odyssey
Indiana Tax Court records will migrate to the Odyssey case management system effective Dec.1, the first state appeals court to transfer records to the system. Records will be available at no charge online at mycase.in.gov.
Court reverses adjustment to fire protection territory’s general fund levy
Citing a lack of sufficient factual findings and a public law’s unconstitutionality, the Indiana Tax Court on Wednesday reversed the adjustment made by the Department of Local Government Finance to the Greenfield Fire Protection Territory’s general fund levy for the 2012 budget year.
All appeals judges retained by voters
The four Indiana appellate judges up for retention this year received approval from voters Tuesday.
Judge rules for revenue department on man’s claim for sanctions
A man who argued that the Indiana Department of State Revenue should be sanctioned for allegedly producing his ex-wife’s transmittal envelope for her tax return and passing it off as his own lost his case before the Indiana Tax Court Thursday.
Tax Court denies rehearing in charitable purposes exemption case
Tax Judge Martha Wentworth affirmed that a housing company in Bartholomew County failed to show that its rental properties qualified for a charitable purposes exemption for the 2006 tax year. The judge denied granting Housing Partnerships Inc.’s request for a rehearing.
Tax Court reverses reduction in school corp.’s exempt debt service fund levy
The Indiana Tax Court on Friday overturned the decision by the Department of Local Government Finance to reduce the Gary Community School Corp.’s exempt debt service fund levy for the 2011 budget year. Judge Martha Wentworth found the state agency had no authority to reduce the levy.
Justices reverse Tax Court ruling favoring Caterpillar
The Indiana Supreme Court Monday reversed a Tax Court ruling that favored Caterpillar Inc., holding the company could not deduct foreign-source dividend income when calculating its net operating losses for the years 2000 through 2003 for Indiana tax purposes.
Tax Court affirms racquet club assessments
The Indiana Tax Court affirmed 2002 property tax assessments of the Indianapolis Racquet Club Thursday.
Court upholds property tax assessments of Kokomo Mall
The Indiana Tax Court Wednesday affirmed the decision by the state Board of Tax Review to reduce Kokomo Mall LLC’s commercial property assessments for the 2007-2009 tax years.
State agencies claim information protected by deliberative process privilege
An acrimonious fight between an Indiana businessman and the Indiana Department of Revenue has not only forced the Indiana Tax Court to take the unusual step of getting involved in the discovery process but also created a case of first impression.
State to scope Indy block for new building to house judiciary, legislative office space
Gov. Mike Pence’s administration is in the early stages of a land-use study for a hot piece of downtown Indianapolis property north of the Statehouse.
Clark County loses request to impose excess property tax levy
Noting that the Clark County Council made the conscious decision to not levy the maximum amount of property taxes allowed by statute for the 2008 budget year, it cannot now claim that decision is somehow a data error that the Department of Local Government Finance could later correct, the Indiana Tax Court ruled Wednesday.
Judge: Library did not comply with public notice requirements
The Indiana Tax Court Tuesday upheld the decision by the state to reject appropriations and levies associated with the Speedway Public Library’s 2011 budget because proper public notice regarding the budget wasn’t given.
Nonprofit unable to prove it is entitled to charitable tax exemption
The Indiana Tax Court Friday upheld the decision to deny a charitable purposes exemption for the 2006 tax year to a Bartholomew County nonprofit that provides housing for low-income residents. The court agreed the nonprofit failed to show that its rental properties qualified for the exemption under I.C. 6-1.1-10-16.
Tax Court affirms 2006 assessment appealed pro se
Although sympathetic to a mother and daughter’s plight, the Indiana Tax Court affirmed the 2006 assessment of a downtown Indianapolis condominium. The judge pointed out that pro se litigants are held to the same standards as licensed attorneys.
Court affirms Steuben County couple’s 2006 real property assessment
A Steuben County couple could not convince the Indiana Tax Court to find that the $292,800 land assessment of their residential property in 2006 was too high.