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 Supreme Court Appellate Technology section is soliciting feedback on proposed changes to four areas of Indiana judicial procedure.
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.
A southern Indiana newspaper company cannot claim an “abnormal obsolescence” tax deduction for its purchase of a now-outdated printing press after a special tax court judge found the media company did not establish a prima facie case.
In a case involving the same litigants, attorneys and issues previously raised by the Monroe County assessor and CVS corporation, the Indiana Tax Court has affirmed the Indiana Board of Tax Review’s final determination as to the assessed value of a CVS store in Bloomington.
A divided Indiana Supreme Court has denied review to a tax case involving the use of vacant, or “dark,” retail store properties in determining tax assessments for similar-functioning retail properties, allowing the Indiana Tax Court’s ruling in the case to stand.
The Indiana Tax Court has granted summary judgment to both the Indiana Department of Revenue and an in-state manufacturer, holding that the state’s use tax applies to some of the manufacturer’s products that are stored in Indiana, but not to those products used solely for out-of-state work.
The Indiana Tax Court has affirmed two property assessments for a lakefront property in northern Indiana, finding that the property owner failed to meet her burden of proof to discredit the county’s assessments.
The Indiana Tax Court will return to Bloomington this week to hear another case involving the Monroe County Assessor and the CVS Corporation.
A Porter County union cannot receive property tax exemptions on its meeting hall for the 2008 and 2010 tax years after the Indiana Tax Court held Friday that the property’s functions were largely used for the benefit of union members.
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.
The Indiana Tax Court is taking its oral arguments on the road and heading to Bloomington this week.
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.
The Indiana Tax Court has reversed an educational property tax exemption for a Carmel day care after finding that the land’s owner failed to properly compare the total time the property was used for educational purposes against the total time the day care utilized the land.
An Indiana food storage warehouse must pay sales tax on electricity and freezer equipment it purchased because such purchases are not used in the production of new, marketable goods, Indiana Tax Court Judge Martha Wentworth ruled Wednesday.
Indiana’s top judicial leaders made their cases for additional funding in the next two years on Wednesday, with the biggest funding boost requested to support continued court technology initiatives.
The Indiana Tax Court on Friday determined that a northern Indiana assessor’s office waived its objection to a late-filed certified administrative record in a tax appeal, ruling that an objection must be made before the merits of a case have been furthered.
A popular travel and booking website will not have to pay the state more than $200,000 in back taxes after the Indiana Tax Court held that the website is not considered a retail merchant.
The Indiana Tax Court will hear arguments Wednesday on the campus of Notre Dame Law School.
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.