ORDER ON RESPONDENT'S MOTION FOR ATTORNEYS' FEES MARTHA BLOOD WENTWORTH, Judge. On February 3, 2011, Lyle Lacey initiated an original tax appeal claiming that his 2008 income was not subject to Indiana adjusted gross income tax (AGIT). On August 31, 2011, the Court dismissed his appeal for failure to state a claim on which relief could be granted. Lacey v. Indiana Dep't of State Revenue ( Lacey III ), 954 N.E.2d 536 , 538 (Ind. Tax Ct.2011). The Indiana Department of State Revenue (...
WENTWORTH, J. The Metropolitan School District of Pike Township (the School District) appeals the Department of Local Government Finance's (DLGF) final determination recalculating its capital projects fund ("CPF") levy property tax rate for 2011. The appeal presents one issue for this Court to decide: whether the DLGF's recalculation was correct. FACTS AND PROCEDURAL HISTORY The School District is a public school corporation located in Marion County, Indiana. On October 18, 2010, the School...
ORDER ON RESPONDENT'S MOTION TO DISMISS WENTWORTH, J. Gordon A. Etzler has filed an appeal asking this Court to declare that his security interest in certain property has priority over the Indiana Department of State Revenue's (Department) judgment liens. The Court must dismiss the action, however, because it lacks subject matter jurisdiction. FACTS AND PROCEDURAL HISTORY In 2010, Dale F. Dodson, a resident of Marshall County, Indiana, owed Etzler, his attorney, fees for services rendered....
FISHER, Senior Judge. Deborah Pollock and Marilyn Humbarger, as personal representatives of the Estate of Christine L. Neterer (Estate), appeal the Elkhart Circuit Court's (probate court) entry of summary judgment against the Estate and in favor of the Indiana Department of State Revenue, Inheritance Tax Division (Department). On appeal, they raise one issue: whether the probate court erred in granting summary judgment in favor of the Department. 1 FACTS AND PROCEDURAL HISTORY The following...
NOT FOR PUBLICATION. WENTWORTH, J. On October 31, 2007, Maurice O. Fuller (Mr. Fuller) and his son, Craig L. Fuller, purchased a home located on 1.379 acres of land in Cass County, Indiana. 1 ( See Cert. Admin. R. at 78-83, 107, 144-45 (footnote added).) When Mr. Fuller received his 2008 property tax bill, he was upset that his liability was much higher than that paid by any of the property's previous owners. ( See Cert. Admin. R. at 105, 143, 150.) As a result, Mr. Fuller's banker...
WENTWORTH, J. Comes now the Marion County Assessor (Assessor) and files a Motion to Dismiss (Motion) the original tax appeal of Jaklin Idris and Dariana Kamenova (collectively Idris) pursuant to Indiana Trial Rule 12(B)(1) and Tax Court Rule 16. Specifically, the Assessor claims that Indiana Code 33-26-6-2, Indiana Code 6-1.1-15-5(b)(2), and Tax Court Rule 16(C) bar Idris's appeal. FACTS PROCEDURAL HISTORY On June 20, 2011, the Indiana Board of Tax Review (Indiana Board) issued a final...
ORDER ON RESPONDENT'S MOTION TO DISMISS WENTWORTH, J. Lyle Lacey previously filed two original tax appeals, one for the 2006 tax year and the other for 2007 tax year, in which he unsuccessfully argued that he did not owe Indiana adjusted gross income tax (AGIT). See Lacey v. Ind. Dep't of State Revenue (Lacey II), 948 N.E.2d 878 (Ind. Tax Ct.2011) (regarding the 2007 tax year); Lacey v. Ind. Dep't of State Revenue (Lacey I), 894 N.E.2d 1113 (Ind. Tax Ct.2008) (regarding the 2006 tax...
ORDER ON PARTIES' MOTIONS FOR SUMMARY JUDGMENT WENTWORTH, J. On June 29, 2009, Virginia and Kristin Garwood (the Garwoods) initiated an original tax appeal, challenging the Indiana Department of State Revenue's (Department) issuance of sixteen jeopardy tax assessments for portions of the 2007 through 2009 tax years. 1 The Garwoods and the Department subsequently filed motions for summary judgment. 2 In their motion for summary judgment, the Garwoods assert that the jeopardy assessments are...
ORDER ON PARTIES' MOTIONS FOR SUMMARY JUDGMENT FISHER, Senior Judge. Miller Brewing Company (Miller) appeals the Indiana Department of State Revenue's (Department) denial of its claims for refund of Indiana adjusted gross income tax and supplemental net income tax (collectively, AGIT) paid for the 1997, 1998, and 1999 tax years (the years at issue). 1 The case presents one issue for the Court to decide: whether, for purposes of calculating its Indiana AGIT liability, Miller's sales to...
ORDER ON PARTIES' MOTIONS FOR SUMMARY JUDGMENT WENTWORTH, J. Rent-A-Center East, Inc. (RAC East) appeals the final determination of the Indiana Department of State Revenue (Department) that assessed adjusted gross income (AGI) tax liability for the 2003 tax year. The matter is before the Court on the parties' motions for summary judgment. The parties raise several issues in their motions, which the Court consolidates and restates as whether the Department properly required RAC East to report...
FISHER, Senior Judge. On April 20, 2009, the Indiana Department of State Revenue (Department) issued a final determination in which it determined Lyle Lacey (Lacey) owed Indiana adjusted gross income tax for the 2007 tax year (the year at issue). Lacey has appealed that final determination. 1 FACTS AND PROCEDURAL HISTORY Lacey, an Indiana resident, is employed by Adecco as a verification engineer. (Resp't Ex. N at 14.) For the year at issue, Lacey's W-2 form indicates that Adecco paid him a...
WENTWORTH, J. The Indiana Department of State Revenue, Inheritance Tax Division (Department) appeals the Knox Circuit Court's (probate court) order determining that the Estate of Deloras J. Biddle (Estate) did not owe Indiana inheritance tax and was therefore not required to file an Indiana inheritance tax return. The issue before this Court is whether the probate court erred in making that determination. RELEVANT FACTS AND PROCEDURAL HISTORY Deloras J. Biddle was born on July 13, 1936; she...
