Repeat litigant rebuked by tax court
The Indiana Tax Court has ordered a man to pay the Indiana Department of Revenue attorney fees for pursuing a frivolous claim.
Tax Issues
Articles
Tax Court: tax rate recalculation incorrect
The Indiana Tax Court ruled that a government agency incorrectly calculated a Marion County school district’s capital project fund levy property tax rate for 2011, and it has ordered the Department of Local Government Finance to recalculate the tax rates going back to 2007.
Tax Court rules on inheritance tax valuation
The Indiana Tax Court has rejected an estate’s attempt to sidestep trial rules by allowing verified tax returns to stand in for affidavits in determining a property’s fair market value.
Simon sues state over Amazon sales tax exemption
A Marion Superior lawsuit is accusing Indiana of violating the state constitution by not collecting sales taxes from Amazon.com Inc.
Judges find certain property not included in sheriff’s sale
The Indiana Court of Appeals relied on a decision from Colorado to rule on a case involving the sale of business personal property at a sheriff’s sale when the notice only mentioned the sale of real property.
Court sides with racinos in tax dispute with state
A federal bankruptcy court has sided with two Indiana racinos in a dispute over their tax burdens, a ruling that could reduce the total amount they pay into state coffers by as much as $30 million per year.
Judge affirms assessment of theater
The Indiana Tax Court affirmed the 2006 assessment of a Marion movie theater, finding the Grant County assessor is essentially asking the court to reweigh the evidence, which it cannot do.
Curry denies White’s request for special prosecutor
Marion County Prosecutor Terry Curry said Thursday that his office will not grant Secretary of State Charlie White’s request to appoint a special prosecutor to investigate White’s allegations of voter fraud by former U.S. Senator Evan Bayh and his wife Susan.
Tax judge shoots down ‘Al Capone’ approach
In a blow to the Indiana attorney general’s office, the state’s tax judge has shot down a legal theory that used jeopardy tax assessments to go after a purported puppy mill in Harrison County.
Tax Court rules in brewery’s favor
Ruling on an issue that previously has come before the Indiana Tax Court, Senior Judge Thomas Fisher has upheld that sales to Indiana customers who hired common carriers to pick up alcohol at an Ohio facility shouldn’t have been included in the sales factor of Miller Brewing Co.’s adjusted gross income tax and supplemental net income tax.
COA rules paying penalty doesn’t nullify appeal
The Indiana Court of Appeals has ruled on an issue that has not directly been addressed by statute or caselaw, holding that paying a civil penalty to stop a tax sale of property doesn’t cancel out an appeal questioning that assessment’s validity.
‘Notario’ pleads guilty to tax evasion, illegal law practice
A Marion Superior judge has sentenced an Indianapolis woman who offered illegal immigration services without a law license and evaded paying her income taxes through that business.
Indiana Supreme Court takes 3 cases; denies 27
The state’s highest court has granted transfer to three cases, including one in which they vacated the Indiana Court of Appeals decision and sent it back to the appellate court.
Women accused of operating ‘puppy mill’ file lawsuit
The mother and daughter who were accused of running a “puppy mill” and had animals removed from their homes as a result of tax law violations are now suing the Indiana attorney general and others involved in the removal of the dogs.
Tax Court warns against arguing wages aren’t taxable
In rejecting a man’s argument that his employment wages shouldn’t be subject to Indiana’s adjusted gross income tax, the Indiana Tax Court warned that those who present a similar argument in the future may be subject to paying the attorney fees of the other party.
Justices divided on whether case should be before Tax Court
The Indiana Supreme Court split Thursday on whether the attorney general’s attempt to recover an erroneously issued “tax refund” to a company should proceed in state court or in the Indiana Tax Court.
7th Circuit rules in favor of bank in lien dispute
The 7th Circuit Court of Appeals had to decide whether the relevant property in a dispute between a bank and the Internal Revenue Service was the real estate the bank owned or if it was the rentals of that property. Whether the IRS’ tax lien could take priority over the bank’s lien hinged on the answer.
As boomers age, lawyers seeing new trends in estate and health care planning
Born between 1946 and 1964, baby boomers are not like generations that came before them with regard to estate-planning needs. Many of them are living longer and will be working longer – some by choice and others because the value of their retirement accounts has plunged in recent years. As they look toward their future, the boomers’ top concerns are asset protection and paying for long-term care, although each person may have a different approach about how to accomplish those goals.
7th Circuit upholds tax, fraud conviction against attorney, wife
The 7th Circuit Court of Appeals has upheld the finding that a Brownsburg attorney and his wife fraudulently withheld their 2001 income from the Internal Revenue Service through an elaborate shell game.
Judge reverses probate court in first opinion
Judge Martha Wentworth has handed down her first opinion as Indiana’s Tax Court judge. In her decision, she reversed the probate court’s finding that an estate didn’t have to file an inheritance tax return on checks issued to a deceased woman’s brother on an annuity contract.