Indiana Tax Court Court Cases

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  1. OSOLO TP. v. Elkhart Maple Lane Associates (2003)

    The Osolo Township Assessor of Elkhart County, Indiana (the Assessor) appeals from three final determinations of the Indiana Board of Tax Review (Indiana Board) valuing the real property owned by Elkhart Maple Lane Associates L.P. (Maple Lane) for the 2001 assessment. The sole issue for the Court to decide is whether the Indiana Board erred in classifying Maple Lane's land.


    Court: Indiana Tax Court Docket: 49T10-0203-TA-31
  2. JOHNSON CTY. FARM BUR. v. Dept. of Revenue (1991)

    Johnson County Farm Bureau Cooperative Association, Inc. (Johnson County) appeals the Indiana Department of Revenue's (Department) denial of its claims for refund. Johnson County claimed refunds of gross income taxes, penalties, and interest initially in the amount of $10,640.17 for the calendar years 1979, 1980, 1981, and subsequently in the amount of $9,102.89 for 1983, 1984, and 1985.


    Court: Indiana Tax Court Docket: 49T05-8912-TA-00066
  3. Jamestown Homes Mishawaka v. St. Joseph (2009)

    Jamestown Homes of Mishawaka, Inc. (Jamestown) appeals the final determination of the Indiana Board of Tax Review (Indiana Board) which denied it a property tax exemption for the 2005 tax year (the year at issue). The question before the Court is whether the Indiana Board erred when it determined that Jamestown's apartment complex did not qualify for the charitable purposes exemption provided in Indiana Code § 6-1.1-10-16.


    Court: Indiana Tax Court Docket: 49T10-0802-TA-17
  4. Horseshoe Hammond v. Dept. of State Revenue (2007)

    Horseshoe Hammond, LLC (Horseshoe) challenges the final determination of the Indiana Department of State Revenue (Department) denying its claim for refund of use taxes paid during the year ending December 31, 2001 (the year at issue). The matter is currently before the Court on the parties' cross-motions for summary judgment. The sole issue for the Court to decide is whether Horseshoe's provision of complimentary merchandise and meals to some of its casino patrons during the year at issue was [...]

    Court: Indiana Tax Court Docket: 49T10-0411-TA-53
  5. Whetzel v. DEPT. OF LOCAL GOv. FINANCE (2002)

    Bradley J. Whetzel appeals the State Board of Tax Commissioners' (State Board) final determination that it did not have the authority to hear or decide whether Whetzel owed a penalty for the late payment of his property taxes for the 1996 tax year. Whetzel presents the following issues for this Court's review on appeal, which the Court restates as:


    Court: Indiana Tax Court Docket: 39T10-0008-SC-96
  6. Amax Inc. v. State Bd. of Tax Com'rs (1990)

    Amax Inc., (Amax) appeals the State Board of Tax Commissioners' final determination that preparation plant coal washing equipment is not exempt pursuant to IC 6-1.1-10-12. The property was assessed for the years of 1985, 1986, and 1987. This cause is a consolidation of three lawsuits for the three years involved. The coal washing equipment is the only exemption in dispute in the present case. Other exemptions were claimed by Amax and denied by the Department of Environmental Management (DEM) [...]

    Court: Indiana Tax Court Docket: 11T05-8611-TA-00038
  7. HUBLER REALTY v. Hendricks County Assessor (2010)

    The Hubler Realty Company (Hubler) challenges the final determinations of the Indiana Board of Tax Review (Indiana Board) which upheld the Hendricks County Property Tax Assessment Board of Appeals' (the PTABOA) assessments of Hubler's commercial properties for the 2006 tax year (the year at issue). The issue for the Court to decide is whether the Indiana Board's final determinations were improper.


    Court: Indiana Tax Court Docket: 49T10-1001-TA-5
  8. Kimco Leasing v. State Bd. of Tax Com'rs (1995)

    Kimco Leasing, Inc. (Kimco) appeals two final determinations of the State Board of Tax Commissioners (the State Board), one assessing Kimco's business personal property for the March 1, 1991, assessment date, the other assessing Kimco's business personal property for the March 1, 1992 assessment date.


    Court: Indiana Tax Court Docket: 49T10-9211-TA-00092, 02T10-9402-TA-00079
  9. Dekalb County Community Sch. Dist. v. Dlgf (2010)

    The DeKalb County Eastern Community School District (the District) appeals the Department of Local Government Finance's (DLGF) final determination reducing its capital projects fund levy tax rate for the 2009 budget year. DeKalb's appeal presents one issue for this Court's review: whether, in reducing that tax rate, the DLGF properly applied the formula contained in Indiana Code § 6-1.1-18-12.


    Court: Indiana Tax Court Docket: 49T10-0906-TA-31
  10. French Lick Tp. Trustee v. Kimball Intern. (2007)

    The French Lick Township Trustee Assessor of Orange County, Indiana (Assessor) appeals the final determination of the Indiana Board of Tax Review (Indiana Board) valuing the real property of Kimball International, Inc. (Kimball) for the 2002 tax year. The issue for the Court to decide is whether the Indiana Board's determination was improper.


    Court: Indiana Tax Court Docket: 49T10-0604-TA-44
  11. Sangralea Boys Fund v. BD. OF TAX COM'RS (1997)

    Sangralea Boys Fund, Inc. (Sangralea) appeals the final determination of the State Board of Tax Commissioners (State Board) denying it a property tax exemption for 1992 and 1993. The relevant facts are undisputed, and both parties have filed motions for summary judgment.


    Court: Indiana Tax Court Docket: 49T10-9508-TA-00079
  12. Long v. WAYNE TP. ASSESSOR (2005)

    The Petitioners, William and Dorothy Long (the Longs), appeal from a final determination of the Indiana Board of Tax Review (Indiana Board) valuing their real property for the March 1, 2002 assessment date. The matter is currently before the Court on the parties' cross-motions for summary judgment. The sole issue for this Court's review is whether the Longs made a prima facie showing that their assessment was erroneous.


    Court: Indiana Tax Court Docket: 49T10-0404-TA-20
  13. Stinson v. Trimas Fasteners, Inc. (2010)

    Sue Ann Stinson, in her official capacity as the Washington Township Assessor, Clinton County, and Dana Myers, in her official capacity as the Secretary of the Clinton County Property Tax Assessment Board of Appeals (collectively, the Assessor) challenge the final determination of the Indiana Board of Tax Review (Indiana Board) valuing the real property of Trimas Fasteners, Inc. (Trimas) for the 2002 assessment. The issue for the Court to decide is whether the Indiana Board's final [...]

    Court: Indiana Tax Court Docket: 49T10-0702-TA-4
  14. Freudenberg-Nok Gen. v. State Bd. of Tax Com'rs (1999)

    Freudenberg-NOK General Partnership (NOK) appeals the final determination of the State Board of Tax Commissioners (State Board) fixing the assessed value of its property as of March 1, 1992. NOK presents two issues for this Court's consideration:


    Court: Indiana Tax Court Docket: 49T10-9704-TA-00146
  15. May Dept. Stores Co. v. IND. DEPT. OF STATE REVENUE (2001)

    Petitioner, The May Department Stores Company (May), successor in merger with Associated Dry Goods Corporation (Associated), challenges the Indiana Department of State Revenue's (Department) refusal to refund May $384,424.03 in adjusted gross income tax, see IND.CODE ANN. § 6-3-2-1 (West 2000), supplemental net income tax, see I.C. § 6-3-8-1, and interest for the tax year beginning February 1, 1986 and ending January 31, 1987. The income taxed was primarily generated by Associated's sale of [...]

    Court: Indiana Tax Court Docket: 49T10-9906-TA-144
  16. Bielski v. Zorn (1994)

    Richard A. Waples, Indiana Civ. Liberties Union, Indianapolis, Michael L. Muenich, Hand Muenich Wilk & Reid, Highland, Thomas M. Atherton, Dutton Overman Goldstein & Pinkus, and Peter H. Donahoe, Locke Reynolds Boyd & Weisell, Indianapolis, for petitioners.


    Court: Indiana Tax Court Docket: 49T10-9309-TA-00070
  17. SCOTT OIL v. Dept. of State Revenue (1992)

    The Petitioner, Scott Oil Company, Inc. (Scott Oil), moves for summary judgment on its appeal challenging the Indiana Department of State Revenue's (the Department) assessment and collection of special fuel tax for the years 1985, 1986, and 1987. On September 20, 1989, Scott Oil paid the assessed tax together with interest and penalties in the amount of $30,879.84 and simultaneously filed a claim for refund, which the Department has neither granted nor denied.


    Court: Indiana Tax Court Docket: 49T05-9003-TA-00018
  18. In Re Estate of Young (2006)

    The Estate of Natalda I. Young (Natalda's Estate) appeals the Elkhart County Circuit Court's (probate court) order determining its Indiana inheritance tax liability. The sole issue before this Court is whether the probate court erred when it determined that the assets contained in the Natalda Young Trust (the Widow's Trust) were subject to Indiana inheritance tax.


    Court: Indiana Tax Court Docket: 49T10-0504-TA-37
  19. Cedar Lake Conference v. Lake County Ptaboa (2008)

    Cedar Lake Conference Association (CLCA) challenges the final determination of the Indiana Board of Tax Review (Indiana Board) which upheld the Lake County Property Tax Assessment Board of Appeals' (PTABOA) denial of CLCA's application for a religious purposes exemption on its real property for the 2000 tax year (year at issue). The question before this Court is whether the Indiana Board's final determination is supported by substantial evidence.


    Court: Indiana Tax Court Docket: 45T10-0702-TA-5
  20. FOUNDATION, INC. v. Tipton County Assessor (2012)

    This case concerns whether the Indiana Board of Tax Review (the Indiana Board) properly determined that the Tipton County Health Care Foundation, Inc. (the Foundation) failed to raise a prima facie case that its assisted living facility is exempt from property tax under Indiana Code § 6-1.1-10-16. The Court affirms.


    Court: Indiana Tax Court Docket: 49T10-1101-TA-6

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