Articles

Estate loses on appeal but will get refund

The Indiana Tax Court reversed a probate court’s entry of summary judgment in favor of an estate on a claim seeking a refund of nearly $645,000 paid in inheritance tax, but the judge did find the estate is entitled to approximately $58,000 as a refund.

Read More

COA: Case belongs in Tax Court

A company owner seeking relief from a tax judgment should not have filed in county court, but with the Indiana Tax Court, the Court of Appeals concluded Wednesday. It ordered the case dismissed on jurisdictional grounds.

Read More

Tax Court stands by its original decision

Reiterating the relationship between exclusion and consumption exemption, the Indiana Tax Court upheld its earlier ruling exempting Aztec Partners LLC from paying sales tax on the electricity it used.

Read More