Indiana Court Decisions — April 25-May 8, 2019
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Indiana Tax Court
Articles
Tax Court limits boat maker’s witness, expands discovery
The Indiana Tax Court has partially denied the Indiana State Department of Revenue’s motion to exclude a tax service provider’s report in the Department’s litigation against a southern Indiana boat maker.
Tax Court affirms $2.12 million assessment of Anderson Wigwam
Anderson Wigwam high school basketball arena owners have lost their appeal of a final determination upholding the assessment of its real property for the 2015 tax year at more than $2 million.
Indiana Court decisions – April 11-24, 2019
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Tax Court denies boat maker’s motion to strike investigatory report
A southern Indiana barge and water vessel manufacturer hit rough waters after the Indiana Tax Court denied its motion to strike an investigatory report and testimony presented in its income tax refund litigation.
Tax Court rules for gamblers in interpretation of federal modification
The Indiana Tax Court granted partial summary judgment to two professional gamblers who received unwanted adjustments to their adjusted gross income tax liabilities after the court concluded the Indiana Department of State Revenue’s interpretation of federal modification was unreasonable.
Tax Court vacates previous remand in McCordsville dispute
Three months after remanding a dispute to the Indiana Board of Tax Review with instructions to conduct another hearing, the Indiana Tax Court has vacated that opinion and ruled the claims by co-trustees are barred and untimely.
Indiana Court Decisions — Feb. 14-27, 2019
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Tax Court upholds 26 percent increase in home valuation
The Indiana Tax Court has upheld a 26 percent increase in a home valuation after finding that the homeowners failed to properly rebut the removal of an obsolescence adjustment.
Indiana Court Decisions — Jan. 31-Feb. 13, 2019
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Tax Court affirms reduced Jeffersonville Meijer assessment
The Clark County assessor has lost her appeal of a determination that lowered the assessed value of a Jeffersonville Meijer store when the Indiana Tax Court found she failed to prove the decision was contrary to law, unsupported by substantial evidence, or was an abuse of discretion.
Indiana Court Decisions — Jan. 18-30, 2019
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Tax Court: JW Marriott’s appeal in 8-year-old assessment case premature
The owner of the downtown Indianapolis JW Marriott Hotel prematurely appealed its 2010 real property assessment with the Indiana Tax Court because a lower reviewing authority had not yet been given its full statutory time to review the matter, the Indiana Tax Court ruled Friday.
Indiana Court Decisions — Jan. 3-17, 2019
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Rush stresses ‘customer service’ during 2019 State of the Judiciary
With a theme of “Addressing the Needs of our Customers,” Indiana courts plan to emphasize quality customer service in 2019, Chief Justice Loretta Rush said in her State of the Judiciary address.
Tax Court : Assessor’s petition not untimely, non-compliant
The Indiana Tax Court has denied an Indianapolis business and arts center’s motion to dismiss an assessor’s appeal, finding the assessor’s summons was not untimely or non-compliant.
Rush to give 2019 State of the Judiciary next week
Indiana Chief Justice Loretta Rush announced she will present the 2019 State of the Judiciary next week to Gov. Eric Holcomb and a joint session of the Indiana General Assembly.
Anderson Wigwam owners lose bid in Tax Court
The company which now owns the storied Anderson High School arena, known as the Wigwam, failed to convince the Indiana Tax Court it is entitled to an injunction against the collection of property taxes based on a valuation of more than $2 million.
Justices make amendments to appellate ‘Notice of Defect’ rules
The Indiana Supreme Court has made amendments to how attorneys and litigants are required to respond when their appellate filings do not comply with Indiana Rules of Appellate Procedure. An order from the court inserts new language into Appellate Rule 23 related to correcting filing defects and creates a new appendix to the rule.
Tax court affirms jurisdiction, McCordsville land assessment
The Indiana Tax Court affirmed that it had subject matter jurisdiction over a trust’s claims of an invalid annexation and storm water charges on its farmland, but ultimately found that the Indiana Board of Tax Review did not err in upholding the assessment of the land.