Blended gasoline raises question of tax exemption
A convenience store’s process for mixing two grades of gasoline left too many questions unanswered for the Indiana Tax Court to determine if the equipment used in the blending process was tax exempt.
Tax Issues
Articles
Judge: Tax board correctly reduced shopping center’s assessment
The Indiana Board of Tax Review did not err when it reduced the real property assessment of an Indianapolis shopping center by reinstating the previous year’s assessment, the Indiana Tax Court held Thursday.
Ex-jewelry store operators lose tax appeal
The operators of a former jewelry store in central Indiana were unable to convince the Indiana Tax Court they are entitled to more than $160,000 in sales tax refunds.
Judge calls out DLGF ‘infirmities’ in ruling for township, fire district
Indiana Tax Court Judge Martha Blood Wentworth had a few choice words for the Department of Local Government Finance in finding the state hadn’t answered the key question in a township’s tax appeal.
Supreme Court upholds former Colt’s ‘jock tax’ victory
The U.S. Supreme Court has rejected an appeal from the city of Cleveland over its formula for taxing visiting professional athletes for their work in the city.
Tax Court affirms rulings for Verizon in contested assessments
State tax authorities who couldn’t convince administrative boards to uphold a tripling of assessed valuation on Verizon facilities in Allen County had no better luck Friday before the Indiana Tax Court.
Cleveland appeals ‘jock tax’ ruling to US Supreme Court
The city of Cleveland says it is within its rights to tax visiting professional athletes based on the number of games they play a year because taxation is a matter of local jurisdiction.
Marion County property assessment reductions upheld
The Indiana Tax Court affirmed the decision by the Indiana Board of Tax Review to reduce the total assessed value of six parcels in an Indianapolis shopping center by several million dollars.
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.
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.
Tax Court reverses assessment after ‘trial by ambush’
The Indiana Board of Tax Review abused its discretion and conducted a “trial by ambush” when it heard the appeal of a property owner who challenged the assessment of a property in Long Beach.
Change in tax law allows profitable retailer to receive refund
A ruling from the Indiana Tax Court has positioned a retailer who recorded a banner year in sales and growth in 2003 to get a tax refund from the state of Indiana.
Tax Court affirms assessments in exclusive addition
Arguments that land assessments in one of Allen County’s most exclusive residential additions should have been about one-third of the final valuation failed to persuade the Indiana Tax Court.
Defendant fails to convince 7th Circuit he did not know his returns were false
Describing the tax returns as “patently false and utterly groundless,” the 7th Circuit Court of Appeals kicked aside a defendant’s argument that he believed the government owed him $900,000.
Summary judgment denied in business owners’ tax appeal
Reminding the parties that the summary judgment procedure is not a substitute for trial, the Indiana Tax Court has denied an attempt by the Indiana Department of State Revenue to end a long-running tax dispute.
Tax court reaffirms ruling against Grant County assessor
The Indiana Tax Court on Friday reaffirmed its ruling that a company received insufficient notice of a retroactive assessment of its property in Grant County.
R.R. Donnelly loses appeal over shipping pallet taxes
A company’s purchase of shipping pallets is subject to Indiana use tax according to a ruling of the Indiana Tax Court issued Thursday.
In estate case, Tax Court upholds ruling against state
A probate court ruled correctly when it denied the state’s argument that distributions to heirs from a trust established in 2008 should have been subject to Indiana’s estate tax, which has since been abolished.
Appeal raises ire of 7th Circuit
A southern Indiana couple who tried to stop the sale of their property to satisfy delinquent state and federal taxes was unsuccessful. The 7th Circuit Court of Appeals described the merits of their appeal as “feeble.&rdquo
Hamilton Southeastern Utilities gets partial Tax Court win
The sewer utility serving fast-growing Fishers won a partial victory on its appeal of a tax on connection fees, but the Indiana Tax Court didn’t fully rule in favor of Hamilton Southeastern Utilities.