ORDER ON RESPONDENT'S MOTION FOR SUMMARY JUDGMENT FISHER , Senior Judge . Virginia Garwood has filed her second appeal with this Court, seeking a refund of over $100,000 from the Indiana Department of State Revenue. 1 The matter, currently before the Court on the Department's motion for summary judgment, concerns whether the Department properly denied a portion of Garwood's refund claim. The Court finds that the Department's denial was not proper as a matter of law. 2 FACTS AND...
ORDER ON PARTIES' CROSS-MOTIONS FOR SUMMARY JUDGMENT WENTWORTH , J. This matter is before the Court on the parties' cross-motions for summary judgment regarding whether the calculation of Indiana's bad debt deduction excludes market discount income. 1 The Court finds that it does not. FACTS AND PROCEDURAL HISTORY The following facts are not in dispute. During the 2007, 2008, and 2009 tax years, Superior Auto, Inc., an automobile dealership with locations in Indiana, Ohio, and Michigan,...
ORDER ON PARTIES' CROSS-MOTIONS FOR SUMMARY JUDGMENT WENTWORTH , J. Lowe's Home Centers, LLC (Lowes) challenges the Indiana Department of State Revenue's assessment of Indiana's gross retail tax (sales tax) on construction material it incorporated into its customers' real property during the tax years ending on December 31, 2007, 2008, and 2009 (the years at issue). The matter, currently before the Court on the parties' cross-motions for summary judgment, presents one issue for the Court...
FISHER , Senior Judge . The Greenfield Fire Protection Territory, which was established by the City of Greenfield and the unincorporated area of Center Township, Hancock County, Indiana (Center Township), is the only fire protection territory in Hancock County that has a uniform tax rate. In 2011, the Department of Local Government Finance (DLGF) issued a final determination pursuant to Public Law 172-2011, Section 164 that adjusted the Territory's general fund levy for the 2012 budget...
WENTWORTH, J. This matter concerns Nick Popovich's motion for default judgment, costs, and attorney's fees as sanctions for the Indiana Department of State Revenue's purported spoliation of evidence and discovery abuses. The Court denies Popovich's motion. BACKGROUND FACTS On January 10, 2005, Popovich signed his 2003 Indiana Full-Year Resident Individual Income Tax Return, placed it with a mailing insert into an envelope, sealed the envelope, and directed a temporary employee to mail it to...
ORDER ON PETITIONER'S PETITION FOR REHEARING WENTWORTH, J. On June 4, 2014, the Court issued an opinion in Housing Partnerships, Inc. v. Tom Owens, Bartholomew County Assessor, 10 N.E.3d 1057 (Ind. Tax Ct.2014), holding that Housing Partnerships failed to show that its rental properties qualified for the charitable purposes exemption under Indiana Code 6-1.1-10-16 for the 2006 tax year. See Housing P'ships, Inc. v. Owens, 10 N.E.3d 1057 , 1059 (Ind. Tax Ct.2014). Housing Partnerships...
WENTWORTH, J. This case concerns the Indiana Department of Local Government Finance's (DLGF) reduction of the Gary Community School Corporation's exempt debt service fund levy for the 2011 budget year. The Court reverses. BACKGROUND The Gary Community School Corporation is a public school corporation located in Lake County, Indiana. Approximately eleven years ago, the School Corporation petitioned the DLGF to approve its lease rental agreement (Lease) with the Gary Community School Building...
WENTWORTH, J. This matter concerns the Indiana Department of Local Government Finance's (DLGF) Motion to Strike four exhibits that were submitted to the Court in support of the Gary Community School Corporation's (School Corporation) original tax appeal. The Court denies the Motion in part and grants it in part. BACKGROUND On April 19, 2011, the School Corporation filed an original tax appeal, claiming that the DLGF erred in reducing its exempt debt service fund levy for the 2011 budget year....
RUSH, Chief Justice. Indiana's tax statutes expressly authorize corporate taxpayers to deduct some foreign source dividend income when calculating Indiana adjusted gross income. But Caterpillar attempted to use that same deduction to increase its Indiana net operating losses available for carryover to other tax years. We hold that the plain meaning of the Indiana tax statutes disallows Caterpillar's use of the foreign source dividend deduction outside of its legislatively authorized context....
FISHER, J. The Speedway Public Library has asked this Court to overturn the Indiana Department of Local Government Finance's (DLGF) final determination rejecting the appropriations and levies associated with its 2011 budget. Upon review, however, the Court affirms the DLGF's final determination. FACTS AND PROCEDURAL HISTORY In July of 2010, the Library formulated its estimated budget for 2011. ( See Cert. Admin. R. at 2-9.) On July 14, 2010, and then again on July 21, 2010, the Library...
WENTWORTH, J. This case asks the Court to determine whether the Indiana Board of Tax Review erred when it held that for the 2006 tax year, Housing Partnerships, Inc. failed to show that its rental properties qualified for the charitable purposes exemption provided in Indiana Code 6-1.1-10-16. The Court affirms the Indiana Board's holding. FACTS AND PROCEDURAL HISTORY Housing Partnerships, an Indiana corporation, was formed in 1990. Its articles of incorporation state that it "is organized...
FISHER, Senior Judge. This case concerns whether the Indiana Board of Tax Review erred in upholding the 2006 assessment of Jaklin Idris's and Dariana Kamenova's condominium unit. 1 The Court finds it did not. FACTS AND PROCEDURAL HISTORY Idris and Kamenova, a mother and daughter, co-own a 2,135 square foot condominium unit in downtown Indianapolis. Their unit is in a six-story, mixed-use building with two bars 2 on the first three floors and residential condominium units on the second...
FISHER, Senior Judge. This case concerns whether the Indiana Board of Tax Review erred in upholding David and Karen McKeeman's 2006 real property assessment. The Court finds it did not. FACTS AND PROCEDURAL HISTORY The McKeemans own residential property in Pleasant Township, Steuben County, Indiana. For the 2006 tax year, the McKeemans' property was assessed at $489,000 ($292,800 for land and $196,200 for improvements). The McKeemans believed their land assessment was too high and sought...
WENTWORTH, J. The Hamilton County Assessor appeals the Indiana Board of Tax Review's final determination that SPD Realty, LLC's real and personal property qualified for a charitable purposes exemption for the 2009 tax year. The Court affirms. FACTS AND PROCEDURAL HISTORY In May of 2008, J. Blair Peebles, Duane and Marcia DuCharme, and Dr. Rajiv Sood formed New Life Generation, Inc., a public benefit corporation, pursuant to the Indiana Nonprofit Corporation Act of 1991. New Life's Articles...
WENTWORTH, J. Van Buren Township, Madison County, Boone Township, Madison County, and the Summitville Fire Protection Territory have asked this Court to review the Department of Local Government Finance's (DLGF) final determination denying their levy request. Upon review, the Court affirms the DLGF's final determination. FACTS AND PROCEDURAL HISTORY In 2010, Van Buren Township, Madison County, and Boone Township, Madison County ("the Townships"), entered into an agreement to establish the...
ORDER ON PARTIES' CROSS-MOTIONS FOR SUMMARY JUDGMENT FISHER, Senior Judge. Hoosier Roll Shop Services, LLC has challenged the Indiana Department of State Revenue's (Department) final determination denying it an exemption from Indiana's sales and use taxes for equipment it used and materials it consumed in grinding and calibrating its customers' work rolls during the 2007 and 2008 tax years (the years at issue). The matter, currently before the Court on the parties' cross-motions for...
ORDER ON PETITIONER'S PETITION TO ENJOIN COLLECTION OF TAX AND RESPONDENTS' MOTION TO DISMISS WENTWORTH, J. Come now the parties, Washington Park Cemetery Association, Inc. having filed a Petition to Enjoin Collection of Tax (Petition) and the Marion County Assessor, Treasurer, and Auditor (collectively "Marion County") having filed a Motion to Dismiss for lack of subject matter jurisdiction (Motion). The Court, being duly advised in all matters, grants Marion County's Motion. FACTS AND...
ORDER ON PETITIONER'S AMENDED PETITION TO ENJOIN COLLECTION OF TAX AND RESPONDENTS' MOTION TO DISMISS WENTWORTH, J. Come now the parties, West Ohio II, LLC having filed an Amended Petition to Enjoin Collection of Tax (Petition) and the Marion County Assessor, Treasurer, and Auditor (collectively "Marion County") having filed a Motion to Dismiss for lack of subject matter jurisdiction (Motion). The Court, being duly advised in all matters, grants Marion County's Motion. FACTS AND PROCEDURAL...
ORDER ON RESPONDENT'S PARTIAL MOTION TO DISMISS WENTWORTH, J. Medco Health Solutions, Inc. has appealed the Indiana Department of State Revenue's final determination that assessed it with an additional Indiana adjusted gross income tax liability for the tax years ending August 19, 2003, December 27, 2003, December 25, 2004, and December 31, 2005 (the period at issue). The matter is currently before the Court on the Department's Partial Motion to Dismiss Or For Summary Judgment (Motion). 1...
ORDER ON PETITIONER'S SECOND MOTION TO COMPEL WENTWORTH, J. This matter involves Nick Popovich's Second Motion to Compel requesting that the Court order the Indiana Department of Revenue to produce certain original documents for use at a deposition. 1 The Court denies Popovich's Motion. FACTS AND PROCEDURAL HISTORY On December 1, 2011, Popovich issued a subpoena to the Department's designated Trial Rule 30(B)(6) witness pursuant to Indiana Trial Rule 45. The subpoena directed the witness...
