Although he had no biological children, an Illinois man who spent the latter part of his life in Indiana can legally leave his estate to a couple who he considered his children under the doctrine of an in loco parentis relationship, the Indiana Tax Court decided Monday.
A CVS store in Bloomington has won its case against what it said were inaccurate tax assessments after the judge of the Indiana Tax Court rejected the argument that her previous rulings were inaccurate.
Despite multiple allegations of state and federal constitutional violations, the Indiana Tax Court decided Wednesday that a state tax statute requiring steel mills to operate blast furnaces in Indiana to receive a certain classification on their personal property taxes will stand.
The Indiana Tax Court decided Wednesday that the Hamilton County assessor misconstrued a portion of the Residential Property Statute in 2012, forcing the assessor to reclassify a Westfield apartment complex and its surrounding property.
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.
The Indiana Tax Court has ruled in favor of a recreational vehicle manufacturer and allowed a group of 29 separate requests for admissions to be withdrawn.
Indiana Tax Court rejected a county assessor’s appeal of the slashed assessed valuation of a department store, forcefully affirming that large retailers may base their assessments on the sale prices of similar vacant or “dark” retail store properties.
The Indiana Tax Court found Wednesday that an Illinois corporation that processes scrap steel is entitled to two exemptions under Indiana Code related to its sales and use taxes owed.
The Indiana Department of State Revenue should have granted a medical equipment company’s request for a sales tax refund, the Indiana Tax Court ruled, finding the department is bound by its published ruling interpreting the exemption at issue.
The Indiana Supreme Court has established a committee to work with the Tax Court to implement reforms and recommendations from a task force created to examine the Tax Court.
Ready or not, the era of e-filing begins July 1 for everyone submitting court documents in Hamilton County and in Indiana’s appellate courts. There’s evidence that despite the buildup over recent months, many lawyers and filers may be caught off guard.
The Indiana Department of Revenue and a company that sold food through vending machines and its cafeteria both were victorious in Indiana Tax Court Thursday on the issue of whether all of the company’s vending machine sales and cafeteria sales are subject to sales tax and negligence penalties.
Though naysayers may decry the costs of adding a magistrate, two additional judges, or both, it would be a small cost to avoid justice delayed and, therefore, justice denied.
A recent report urges reforms after a study finds criticism among practitioners of long wait times for resolution of cases.
The Indiana Tax Court affirmed an appraisal of $592,000 for a woman’s property, holding the owner appealing the judgment failed to relate her evidence for a lower appraisal to a Jan. 1, 2008, valuation date.
The owner of two shops that sold books, music and other items, as well as rented movies, got a favorable ruling regarding his adjusted gross income tax owed in the Indiana Tax Court Friday.
The Indiana Tax Court reversed some issues and affirmed others related to Miller Pipeline’s claim of refund of sales and use taxes remitted for the 2006 and 2007 tax years, ruling the contractor overpaid by tens of thousands of dollars.
In its third meeting, the Advisory Task Force on Remote Access to and Privacy of Electronic Court Records shifted discussion to what types of trial court cases should be made available online at mycase.in.gov and any potential issues in doing so.
The Indiana Tax Court upheld a decision Wednesday from the Indiana Board of Tax Review which said a couple must pay taxes on their residence whether or not it was completed.
The Indiana Tax Court found a utility’s nontaxable connection fees were separated from taxable receipts on its returns and were therefore not subject to Indiana’s utility receipt tax.