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.
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.
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.
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.
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.
The four Indiana appellate judges up for retention this year received approval from voters Tuesday.
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 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.
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.
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.
The Indiana Tax Court affirmed 2002 property tax assessments of the Indianapolis Racquet Club Thursday.
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.
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.
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.
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.
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.
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.
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.
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.
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.