Tax court affirms classification of beneficiaries
A Hamilton County judge correctly classified beneficiaries as Class B and Class C transferees, subjecting them to higher taxes under Indiana’s inheritance tax, the Indiana Tax Court ruled Friday.
Indiana Tax Court
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Tax Court rejects company’s claim it was a passive investor
A mobile telecommunications group was unable to convince the Indiana Tax Court Tuesday that it was entitled to summary judgment on the issue of whether it should have received a refund for paid adjusted gross income tax.
DLGF ordered to decide whether loan determination is unconstitutional
The Indiana Tax Court Friday sent a case back to the Department of Local Government Finance for it to take another look at its approval of a $400,000 loan for a fire truck to be paid entirely by residents of a Morgan County township. Some residents argued that because the truck would be used by other townships, it’s unconstitutional to order them to be solely responsible for the loan.
Court rules county may re-establish hospital building fund
Jasper County was improperly denied the ability to establish a cumulative building fund and tax levy to enlarge and remodel a hospital, the Indiana Tax Court ruled.
Mobile home park’s occupancy rate not enough to reduce property assessment
A low occupancy rate alone did not provide the owner of a mobile home community with the evidence it needed to get its property assessment reduced.
Tax Court denies excess levy sought by IndyGo
Indianapolis’ public transit system lost a bid in the Indiana Tax Court to recover a budget shortfall that the Department of Local Government Finance ruled did not exist.
Tax court rules that evidence, not conclusory statements, needed to make prima facie case
A doubled property value will stand because the property owner did not offer any market-based evidence when challenging the new assessed value, the Indiana Tax Court has ruled.
Judge: Undeveloped land can be assessed as agricultural
The Indiana Tax Court Friday upheld a final determination by the Indiana Board of Tax Review to assess farm land as agricultural that was purchased by a developer but remained undeveloped for years.
Judge rules in favor of Caterpillar in tax deduction dispute
Indiana Tax Judge Martha Wentworth granted summary judgment to Caterpillar Inc. Thursday, finding the company’s foreign source dividends are deductible in calculating its state net operating losses available for carryover as a deduction from taxable income in future years.
Attorneys use pro bono tax work to fill the gap
Almost immediately after taking her seat on the Indiana Tax Court, Judge Martha Blood Wentworth saw the problem. Flowing into her court were numerous pro se litigants who ended up getting their cases bounced because they had made a procedural error.
Snow forces court, office closures
Many people in Indiana may be enjoying an extra-long Christmas vacation thanks to blizzard-like conditions in parts of the state. Heavy snow and high winds have led to closures, including Indiana’s appellate courts.
Evidence shows outrage over property tax assessment is a case of ‘buyer’s remorse’
A dispute over a property tax assessment of a mobile home park is a case of buyer’s remorse and not indicative of an error by the Indiana Board of Tax Review, the Indiana Tax Court has ruled.
Board did not abuse discretion in finding assessor’s appraisal more persuasive
Noting that determining the assessed value of a property is not an exact science, the Indiana Tax Court rejected a property owner’s assertion that the county assessor’s appraisal was improperly given greater weight.
Common carrier entitled to more tax exemptions
A Wabash-based company that relocates oversized factory machinery won a partial victory in the Indiana Tax Court Tuesday. Judge Martha Wentworth ordered the Indiana State Department of Revenue to reassess the company’s tax obligations after finding some property should be considered exempt.
Marion County to ask Indiana Tax Court to take mall cases
Marion County is granting Simon Property Group Inc. a $2.4 million refund, after a tax review board cut the value of two ailing malls roughly in half.
In reversal, tax court says estate not entitled to interest on refund, judgment
The estate of a Lowell chef and food production expert is not entitled to interest on a refund or judgment interest that the Lake County probate court awarded, the Indiana Tax Court ruled Friday.
Tax judge declines to require attorneys represent LLCs in court
The Indiana Department of State Revenue asked the Indiana Tax Court to create a rule requiring limited liability companies be represented by attorneys in court, similar to a rule pertaining to corporations, but Judge Martha Wentworth declined to “invent such a rule where one does not currently exist.”
Justices reverse Tax Court, determine Miller Brewing owes
Miller Brewing owes $806,366 in income tax on beer transported by common carriers to Indiana from its Milwaukee brewery, the Indiana Supreme Court determined in a ruling Thursday that reversed the state Tax Court, ending a decade-long dispute.
Tax Court rules couple responsible for untimely filing of record
The Indiana Tax Court found it was a couple’s inaction – not the illness and death of a relative – that caused them to miss the deadline to file the certified administrative record with the court.
Tax Court denies bid to dismiss medical supplier’s refund suit
A medical supplier’s lawsuit seeking a refund of sales taxes its customers paid to purchase dialysis equipment will go forward, the Indiana Tax Court ruled.