Articles

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.

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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.

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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.

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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.

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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.

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Judge upholds 2009 tax year exemption

The Indiana Tax Court rejected the Hamilton County assessor’s claim that a for-profit limited liability company created to purchase office space for its nonprofit tissue donation company should not qualify for a charitable purposes exemption for the 2009 tax year.

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CLEO interns assigned to Court of Appeals, Tax Court

Eight students from three law schools have been selected for summer internships with judges of the Indiana Court of Appeals and Tax Court through the 2014 Carr L. Darden Conference for Legal Education Opportunity internship program.

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Tax Court affirms rejection of fire protection district

A faulty legal notice published to advertise a public hearing for the purpose of creating a fire protection district in northern Madison County was sufficient grounds for the state to deny creation of the district, the Indiana Tax Court ruled Friday.

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Gambler scores partial victory before Tax Court

The Indiana Tax Court Thursday granted an alleged professional gambler’s motion to compel the Department of State Revenue to comply with nearly all of his discovery requests in his quest to deduct certain business expenses.

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