Articles

Indiana’s tax judge to retire

When comparing his past two jobs, Judge Thomas G. Fisher admits that he finds stories from his prosecutor days more interesting
than those in the past quarter century when he’s presided over the state’s appellate tax court.

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Tax Court judge to retire Jan. 1

The state’s first and only judge of the Indiana Tax Court, Judge Thomas G. Fisher, announced today he is stepping down
from the bench Jan. 1, 2011.

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Tax court orders USUT refund

The Indiana Department of State Revenue erred in concluding that a natural gas-fired power plant in Terre Haute was subject
to the Utility Services Use Tax, ruled the Indiana Tax Court Wednesday.

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Tax court relocating

The Indiana Tax Court is relocating, but the court won't be moving very far. It's moving two floors down in its current building, the National City Center in Indianapolis.

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Tax court rules on inheritance issue

In Indiana, a person adopted pre-emancipation can't be considered a Class A transferee beneficiary for inheritance tax
purposes, the Indiana Tax Court ruled Thursday afternoon in an issue of first impression.

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Judge: Reformatted tax appeal untimely

Even though a couple had originally filed their tax appeal within the 45-day deadline, the Indiana Tax Court still dismissed their appeal because their reformatted documents and notice of intent to appeal weren't filed until after the deadline.

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Shutdown wouldn’t cripple legal system

As the clock ticked closer to a partial shutdown of state government, the Hoosier legal community received word this afternoon from the Indiana Supreme Court that trial courts should conduct business as usual and that the state's legal system would continue as much as possible if lawmakers fail to pass a budget by deadline.

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Tax Court sidesteps first-impression issue

Although the Indiana Tax Court had the opportunity to address an issue of first impression, it decided to save its analysis of the issue for another day because the case could be resolved on other grounds.

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Apartment creates issue of first impression

In an issue of first impression, the Indiana Tax Court decided housing owned by a non-profit that receives governmental subsidies to rent to low- and moderate-income people at below-market rates is not property used for a charitable purpose.

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