Articles

Judge reverses probate court in first opinion

Judge Martha Wentworth has handed down her first opinion as Indiana’s Tax Court judge. In her decision, she reversed the probate court’s finding that an estate didn’t have to file an inheritance tax return on checks issued to a deceased woman’s brother on an annuity contract.

Read More

Last day for legislators to file bills

Today is the deadline for state senators to file Senate bills to be considered during the 2011 session. State representatives’ deadline for filing House bills was Tuesday and they have until today to file vehicle bills.

Read More

Tax judge denies state’s motion to dismiss

The Indiana Tax Court has denied the state’s motion to dismiss a mother and daughter’s challenge to the jeopardy tax assessments made against them after the state found they didn’t pay taxes on their sales of puppies.

Read More

State says goodbye to its first tax judge

Retiring Indiana Tax Court Judge Thomas G. Fisher received a warm goodbye at a send-off ceremony Dec. 17, as the state recognized the solid and nationally recognized body of caselaw that Indiana’s first appellate tax judge created during his 24 years on the bench.

Read More

High court reverses tax decision

An owner of leased property must prove it possesses an exempt purpose separate and distinct from the exempt purpose of its lessee to be entitled to statutory exemption, ruled the Indiana Supreme Court in a decision reversing the Indiana Tax Court.

Read More

Judge: not all farm expenses are tax deductible

A probate court incorrectly allowed an estate to deduct three farm-related expenses from its inheritance tax return, but affirmed the deduction of the remaining nine in question, the Indiana Tax Court ruled Tuesday.

Read More

High court tackles use-tax issue

The Supreme Court today ruled that a contribution by a parent corporation to the capital of its subsidiary is not automatically excluded from Indiana use tax.

Read More

Commission narrows Tax Court applicants

The Indiana Tax Court logo symbolizes what will remain the same next year, even though the only person who’s ever presided on that appellate bench will change for the first time since that court was created more than a quarter century ago.

Read More