FISHER, Senior Judge. Millennium Real Estate Investment, LLC appeals the final determination of the Indiana Board of Tax Review upholding the assessments of its real property for the 2008 tax year. The Court affirms. FACTS AND PROCEDURAL HISTORY Millennium owns three parcels of land in Boswell, Indiana, consisting of approximately twenty-one and a half acres and containing an industrial building and three Quonset storage buildings. For the 2008 tax year, the Benton County Assessor assigned...
ON APPEAL FROM A FINAL DETERMINATION OF THE INDIANA DEPARTMENT OF STATE REVENUE WENTWORTH, J. This case concerns the applicability of Indiana's public transportation sales and use tax exemption to purchases of a licensed common carrier. The Indiana Department of State Revenue determined that just a portion of Wendt LLP's 2001 through 2004 purchases of tangible personal property were entitled to the public transportation exemption. The Court affirms in part and reverses in part. FACTS Wendt,...
WENTWORTH, Judge. The Indiana Department of State Revenue, Inheritance Tax Division appeals the Lake Circuit Court's (probate court) determination that the Estate of John A. Schoenenberger was entitled to interest on its refund claim computed according to the 1980 version of Indiana Code 6-4.1-10-1 and judgment interest. In challenging the probate court's ruling, the Department claims that interest is to be calculated according to the 2007 version of Indiana Code 6-4.1-10-1. Accordingly,...
ORDER ON RESPONDENT'S MOTION TO DISMISS WENTWORTH, J. Wireless Advocates, LLC appeals the Indiana Department of State Revenue's final determination denying its claim for refund of adjusted gross income tax for the 2006 tax year. The matter is currently before the Court on the Department's Motion to Dismiss (Motion) for failure to state a claim upon which relief may be granted. The Court finds the Motion should be denied. FACTS AND PROCEDURAL HISTORY During the 2006 tax year, Wireless...
ORDER ON RESPONDENT'S MOTION TO DISMISS WENTWORTH, J. Harsukh and Parul Bosamia appeal the Indiana Board of Tax Review's final determination upholding their commercial real property assessments for the 2007 and 2008 tax years. The matter is currently before the Court on the Marion County Assessor's Motion to Dismiss due to the Bosamias' failure to timely file the certified administrative record as required by Tax Court Rule 3(E). The Court finds the case should be dismissed. FACTS AND...
ORDER ON RESPONDENT'S MOTION TO DISMISS WENTWORTH, J. Fresenius USA Marketing, Inc. has appealed the Indiana Department of State Revenue's final determination denying its claim for refund of gross retail (sales) and use tax collected on its sales of dialysis equipment and remitted to the Department between January 1, 2004 and October 31, 2007 (the period at issue). The matter is currently before the Court on the Department's motion to dismiss, which the Court denies. FACTS AND PROCEDURAL...
ORDER ON RESPONDENT'S MOTION TO DISQUALIFY PETITIONER'S ATTORNEYS WENTWORTH, J. This matter comes before the Court on the Indiana Department of State Revenue's (Department) motion to disqualify Utilimaster Corporation's (Utilimaster) attorneys pursuant to Indiana Professional Conduct Rule 3.7, the Advocate-Witness Rule. In order to grant the Department's motion, the Court must find, as a preliminary matter, that Utilimaster's attorneys are likely to be necessary witnesses at trial. The...
WENTWORTH, J. 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. FACTS AND PROCEDURAL HISTORY In 1998, Tipton County Memorial Hospital (the Hospital) built Autumnwood Village (Autumnwood), an assisted living facility. It is...
