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.
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.
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.
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.
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.
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.
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.
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.
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.
A Fort Wayne man who claimed a religious objection to obtaining Social Security numbers for his dependent children was entitled to claim those children as dependents on his state tax return after the Indiana Tax Court determined Monday the man provided the necessary documentation to prove the children are his dependents.
The Indiana Tax Court has ruled in favor of a northern Indiana trucking company protesting a proposed tax assessment of nearly $500,000, finding the company’s use of its trucks were predominately related to public transportation during the years at issue.
The Indiana Tax Court has granted partial summary judgment to the Indiana Department of State Revenue and a Delaware-based industrial, agricultural and manufacturing business after finding both parties erred in their filing and assessments of 2005 through 2007 tax returns.
The Indiana Tax Court has granted summary judgment to the Indiana Department of State Revenue after finding the department’s proposed assessments of a northern Indiana heating equipment manufacturer were not void as a matter of law.
The Indiana Tax Court has awarded reimbursement fees to both the University of Phoenix Inc. and the Indiana Department of State Revenue after finding that the two entities were entitled to reimbursement on some, though not all, of the discovery enforcement motions filed in their litigation.
After previously allowing the deposition of the former commissioner of the Indiana Department of State Revenue, the Indiana Tax Court rejected the University of Phoenix’s requests to compel further discovery, writing that the additional discovery likely would not reveal admissible evidence.
A divided Indiana Court of Appeals ruled Friday that a Marion County man cannot avoid paying income taxes using a religious freedom defense, with the majority writing that the controversial Religious Freedom Restoration Act allows for the collection of taxes in the furtherance of a compelling government interest.
The University of Phoenix Inc. can depose the former commissioner of the Indiana Department of State Revenue in a case related to the school’s income taxes after the Indiana Tax Court found that the former commissioner did not warrant a protective order to prevent him from testifying.
A Marion County resident, whose bank account of $155.44 was frozen by the Indiana Department of Revenue, is suing to prevent the state from taking assets for income tax debts without leaving the debtor something to pay for basic necessities like food and shelter.
Perceived bias of administrative law judges in favor of the state agencies for which they adjudicate disputes has led to calls for Indiana to join 30 other states that have moved to central panels of ALJs to give them more independence. But that won’t happen anytime soon, a General Assembly study committee decided.
The Indiana Tax Court dismissed a gasoline and convenience store company’s case against the state Department of Revenue Thursday, writing that the company failed to respond to discovery requests or take any action in the case for a period of more than two months.