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.
Indiana Tax Court
Articles
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.
Tax return doesn’t require attached appraisal
Indiana code doesn't require an estate to file an appraisal with its inheritance tax return, the Indiana Tax Court decided in two opinions handed down Wednesday.
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.
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.
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.
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.
Agency erred in taxing certain money
The Department of State Revenue erred when it concluded certain money collected from customers of a small, rural telecommunications company were subject to Indiana's utility receipts tax, the Indiana Tax Court ruled Thursday.
Court: No rehearing based on another decision
The Indiana Tax Court granted a petition for rehearing to clarify its ruling that a Hamilton County property qualified for a charitable/religious exemption. The Tax Court also denied rehearing a St. Joseph County case that claimed the decision in that case should be reconsidered based on the original ruling in the Hamilton County case.
ISBA members approve judges up for retention
The five Indiana judges up for retention this November have received overwhelming support from Indiana State Bar Association members. The ISBA poll shows no judge or justice received less than 83 percent of "yes" votes for retention.
Economic presence meets taxing requirement
In a matter of first impression, the Indiana Tax Court has ruled that a bank didn't need to have a physical presence in the state to be subject to Indiana's Financial Institutions Tax.
‘Rotunda filing’ to change with Statehouse security
Those needing to make after-hour filings for Indiana's two highest appellate courts will have to alter their routine as soon as June 1.