Indiana Court Decisions — Dec. 19, 2017-Jan. 3, 2018
Read Indiana appellate court decisions from the latest reporting period.
Indiana Tax Court
Articles
Tax Court affirms proposed assessments for lack of evidence
A lack of sufficient evidence doomed a businessman’s appeal of the Indiana Department of State Revenue’s proposed assessments against two of his businesses, as the Indiana Tax Court ruled Thursday it could not substantiate the businesses’ various expense deductions based on the evidence presented.
Indiana gambler loses in tax court
In a case of first impression, a northwest Indiana man failed to convince the Indiana Tax Court that his blackjack playing was how he earned his living and, therefore, he should be eligible for certain gambling-related deductions from his state income taxes.
Indiana Court Decisions – Dec. 6-18, 2017
Read Indiana appellate court decisions from the latest reporting period.
Supreme Court raises minimum senior judge days to 15
The Indiana Supreme Court is increasing the minimum number of senior judge service days available to the state’s courts as a means of enabling courts to provide timely justice to litigants.
High Court reverses Tax Court ruling in Goff’s first opinion
In the first opinion written by Indiana’s newest Supreme Court justice, the high court struck down Wednesday a Tax Court ruling that found an Indianapolis food freezing company did not engage in direct production of new tangible personal property.
Indiana Court Decisions, Nov. 22-Dec. 5
Read the Indiana appellate court decisions from the latest reporting period.
Charitable exemption for Starke County nonprofit upheld
A Starke County mental health non-profit was properly awarded a partial charitable exemption on its real property because the nonprofit provides a public benefit and lessens the government’s burden of addressing mental health issues, the Indiana Tax Court ruled Friday.
Tax Court vacates proposed assessments for University of Phoenix
Proposed assessments against an Arizona-based university that offers online classes to Indiana students have been thrown out after the Indiana Tax Court determined the university properly followed statutory procedure by not sourcing its receipts for Indiana students to the Hoosier state.
No longer a taxing process of review
When Department of Revenue Commissioner Adam Krupp took over the department in January, he decided to revamp its policies to focus more on customer service. Working alongside general counsel Patrick Price, Krupp implemented a new customer-oriented protest review system that has slashed taxpayer wait times and also helped increase efficiency at the Tax Court.
Insurance company entitled to full refund on taxes paid in Texas
The Indiana Department of State Revenue must reimburse an Indianapolis insurance company the full amount of use tax it paid in Texas after the Indiana Tax Court ruled Friday that the tax the company paid in Texas qualifies for a credit under Indiana statute.
Tax Court remands denial of pro-life ministry’s exemption
The Indiana Board of Tax Review must reconsider a South Bend pro-life ministry’s appeal of the denial of a tax exemption after the Indiana Tax Court ruled Tuesday the board erred by dismissing the appeal sua sponte.
Tax Court rules against CVS in dispute over Monroe County store valuation
The most recent in a long line of tax disputes between the Monroe County assessor and CVS Corp. has ended with two rulings against CVS after the Indiana Tax Court affirmed assessed valuations of Monroe County CVS stores.
West Lafayette shop prevails in Tax Court over proposed assessments
The Indiana Tax Court has found in favor of West Lafayette shop owners in their appeal of the Department of State Revenue’s proposed assessments against them, finding the proposed assessments should have been based on evidence presented during an administrative protest.
Tax Court denies exemptions to Plainfield lodge
A Hendricks County lodge that hosts both charitable and social events cannot qualify for tax exempt status because the organization that owns the lodge failed to prove it is a fraternal association or that the use of the lodge is for predominantly charitable purposes, the Indiana Tax Court has ruled.
Tax Court: Company doesn’t qualify for public transportation exemption
A northern Indiana truck leasing company must pay more than $220,000 in unpaid sales and use taxes after the Indiana Tax Court determined the company is not a public transportation entity and, thus, does not qualify for a related tax exemption.
Ex-residents don’t owe extra Indiana income tax while working in Florida
An Indiana couple that moved to Florida in 2008 is not required to pay additional Indiana income tax on income earned while remotely working for an Indiana company after moving south, the Indiana Tax Court ruled Tuesday.
Supreme Court amends appellate, administrative, Tax Court rules
Amendments handed down Thursday make a variety of changes to Indiana’s appellate, administrative and Tax Court rules, including amendments related to use of technology in the courts.
RV dealership scores victory in court over sales tax dispute
A northern Indiana RV company did not improperly fail to collect and remit sales tax for its out-of-state customers by physically delivering RVs to those customers in Michigan, the Indiana Tax Court ruled Wednesday, finding such sales are not considered to be made in Indiana as matter of law.
Wrongly jailed drug court plaintiffs lose in federal court
Plaintiffs who were jailed for months without due process in a southern Indiana drug court will take nothing in their federal lawsuit against drug court staff members and county sheriff who they say were responsible for violating their constitutional rights, a judge has ruled.