WENTWORTH, J. This case concerns whether the Indiana Board of Tax Review erred in upholding the 2009 assessment of Vern R. Grabbe's agricultural property. The Court finds it did not. FACTS AND PROCEDURAL HISTORY The subject property, two contiguous parcels of agricultural land, is located in Carroll County. One parcel consists of 3.664 acres and contains one hog building ("the 020 parcel"); the second parcel consists of 19.266 acres and contains two hog buildings and a utility shed ("the 015...
ORDER ON RESPONDENT'S MOTION TO DISMISS WENTWORTH, J. The Hutchersons appeal the Indiana Board of Tax Review's final determination denying them the homestead standard deduction on their Hamilton County property for the tax years 2004 through 2007. The Assessor has filed a Motion to Dismiss for lack of subject matter jurisdiction or alternatively, for failure to state a claim upon which relief can be granted. The Court denies the Assessor's Motion. FACTS AND PROCEDURAL HISTORY On May 12,...
WENTWORTH, J. Roderick E. Kellam appeals the Indiana Board's final determination denying a homestead standard deduction on his Fountain County property for the 2010 tax year. The Court reverses. FACTS AND PROCEDURAL HISTORY In July 2009, Kellam and Carol Myers bought a house in Fountain County. On July 16, 2009, Kellam and Myers visited the Fountain County Auditor's office to apply for homestead and mortgage deductions for the property. Kellam and Myers, who are not a married couple, were...
ORDER ON RESPONDENT'S MOTION TO DISMISS FISHER, Senior Judge. Virginia Garwood has filed her second appeal with this Court. The Indiana Department of State Revenue has moved to dismiss her appeal, claiming that the Court lacks subject matter jurisdiction and that the same action is pending in the Harrison Circuit Court. The Court, finding the subject matter jurisdiction issue dispositive, denies the Department's Motion to Dismiss. 1 FACTS AND PROCEDURAL HISTORY The events giving rise to...
ORDER ON PETITIONER'S VERIFIED REQUEST TO PROHIBIT PUBLIC ACCESS TO INFORMATION IN THE COURT RECORD WENTWORTH, J. This matter comes before the Court on Orbitz, LLC's request to have certain documents within the judicial record placed under seal so they cannot be accessed by the general public. Being duly advised in the matter, the Court grants Orbitz's request. BACKGROUND Orbitz, a Delaware corporation with its principal place of business in Chicago, Illinois, is an online travel company....
ORDER ON PETITIONER'S MOTION FOR SUMMARY JUDGMENT FISHER, Senior Judge. United Parcel Service, Inc. (UPS) challenges the Indiana Department of State Revenue's denial of its refund claim for the 2000 tax year and its assessment of additional corporate income tax for the 2001 tax year ("the years at issue"). The matter, currently before the Court on UPS's motion for summary judgment, presents two issues which the Court restates as: 1) whether foreign reinsurance companies must be physically...
ORDER ON PETITIONER'S MOTION FOR PARTIAL SUMMARY JUDGMENT FISHER, Senior Judge. Miller Pipeline Corporation appeals the Indiana Department of State Revenue's final determination denying its claim for refund of gross retail (sales) and use tax paid between 2005 and 2007. The matter is currently before the Court on Miller Pipeline's motion for partial summary judgment (Motion), which the Court denies. FACTS AND PROCEDURAL HISTORY The following facts are not in dispute. On September 10, 2009,...
FISHER, Senior Judge. The Estate of Floyd L. Odle through its personal representative, Geoffrey Odle, appeals the Hamilton Superior Court No. 1's (probate court) determination that the beneficiaries under Floyd's will were properly classified as Class B and C transferees for Indiana inheritance tax purposes. In challenging the probate court's determination, the Estate contends that the classification of beneficiaries for purposes of Indiana's inheritance tax scheme violates Indiana's...
ORDER ON PETITIONERS' MOTION FOR SUMMARY JUDGMENT FISHER, Senior Judge. Vodafone Americas Inc. and Vodafone Holdings LLC (collectively, Vodafone) appeal the two final determinations of the Indiana Department of State Revenue denying their claims for refund of adjusted gross income tax paid during the taxable years ending March 31, 2005 through March 31, 2008 (the years at issue). The appeal is currently before the Court on Vodafone's motion for summary judgment (Motion). In its Motion,...
WENTWORTH, J. Dora Brown, Ben Kindle, and Sonjia Graf appeal the final determination of the Department of Local Government Finance (DLGF) approving the Gregg Township Board's loan resolution for the 2010 tax year. The Petitioners allege that the DLGF's final determination must be reversed because it is contrary to law, not supported by substantial evidence, and in violation of their constitutional rights. The Court affirms the DLGF's final determination in part and remands it in part....
WENTWORTH, J. This case concerns the Department of Local Government Finance's (DLGF) determination that Indiana Code 16-22-5-4 provides for the establishment of only one cumulative building fund and levy during the life of a county hospital. The Court finds it does not. FACTS AND PROCEDURAL HISTORY On June 7, 2010, the Jasper County Board of Commissioners issued a resolution seeking to establish a cumulative building fund and levy for enlarging, equipping, and remodeling the Jasper County...
WENTWORTH, J. Indiana MHC, LLC appeals from the Indiana Board of Tax Review's final determination that Indiana MHC failed to prove its 2007 real property assessment was incorrect. The Court affirms the Indiana Board's final determination. FACTS AND PROCEDURAL HISTORY Indiana MHC owns Amberly Pointe, a manufactured home community in Scottsburg, Indiana. The community is situated on approximately 33 acres of land and has 205 rentable pads. 1 For the 2007 assessment, the Scott County Assessor...
WENTWORTH, J. Indianapolis Public Transportation Corporation (IndyGo) appeals the Department of Local Government Finance's (DLGF) final determination denying its excess property tax levy request for the 2007 budget year. On appeal, IndyGo argues that the DLGF's final determination must be reversed because it is unlawful, not supported by the evidence, and an abuse of discretion. The Court disagrees. FACTS AND PROCEDURAL HISTORY IndyGo, a public transportation corporation, provides bus...
WENTWORTH, J. This case concerns whether the Indiana Board correctly found that Kooshtard failed to establish a prima facie case that its land was overassessed. The Court finds that it did. FACTS AND PROCEDURAL HISTORY During the 2006 and 2007 tax years (the years at issue), Kooshtard owned two acres of land in Shelbyville, Indiana on which a convenience store and gas station were located. In valuing those two acres, the assessing officials applied a positive influence factor 1 of 100%...
ORDER ON PARTIES' CROSS-MOTIONS FOR SUMMARY JUDGMENT WENTWORTH, J. This matter concerns the proper calculation of Indiana net operating losses (NOLs) available for carryover when a corporation receives dividend income from its foreign subsidiaries (Foreign Source Dividends or FSDs). Caterpillar, Inc. and the Indiana Department of State Revenue are currently before the Court on cross-motions for summary judgment. While the parties offer several reasons to support their positions, the...
