ORDER ON RESPONDENT'S VERIFIED MOTION FOR PROTECTIVE ORDER WENTWORTH , J. The University of Phoenix, Inc. ("UoPX") has appealed the Indiana Department of State Revenue's assessment of additional gross income tax and interest for the period ending on August 31, 2009, through and including August 31, 2011 (the "period at issue"). The matter is currently before the Court on the Department's Verified Motion for Protective Order. The Court denies the Department's Motion. FACTS AND...
WENTWORTH , J. The Indiana Department of State Revenue, Inheritance Tax Division appeals the Jasper Circuit Court's (Probate Court) order determining the inheritance tax liability of The Estate of Orville J. Rauch. The Department asserts that the Probate Court erred when it decided that beneficiaries Robert and Claudia Wandless were Class A transferees because they had an in loco parentis relationship with the deceased. The Court affirms. FACTS AND PROCEDURAL HISTORY Orville J. Rauch...
FISHER , Senior Judge . Indiana's property tax caps provide taxpayers with credits against their Indiana property tax liabilities. See, e.g., IND.CODE 6-1.1-20.6-7.5 (2016). The amount of a credit depends on, among other things, a property's classification ( e.g., homestead, residential, agricultural, or nonresidential) and its overall gross assessed value. See I.C. 6-1.1-20.6-7.5. This case concerns Hamilton Square Investment, LLC's claim that the Indiana Board of Tax Review erred...
Pursuant to Indiana Tax Court Rule 17, this Memorandum Decision shall not be regarded as precedent or cited before any court except for the purpose of establishing the defense of res judicata, collateral estoppel, or the law of the case. MEMORANDUM DECISION ORDER ON RESPONDENT'S MOTION TO DISMISS OR COMPEL DISCOVERY MARTHA BLOOC WENTWORTH Judge . The Indiana Department of State Revenue has requested that the Court dismiss SBP Petroleum, Inc.'s case for failing to diligently prosecute...
ORDER ON PETITIONERS' MOTION TO WITHDRAW ADMISSIONS WENTWORTH , J. Thor Industries, Inc. and Subsidiaries (collectively "Thor") has moved to withdraw twenty-nine separately numbered requests for admissions that were conclusively admitted by operation of law when Thor failed to timely respond to the Indiana Department of State Revenue's First Request for Admissions. The Court grants Thor's motion. FACTS AND PROCEDURAL HISTORY On August 6, 2015, Thor initiated an original tax appeal...
ORDER ON RESPONDENT'S MOTION FOR PARTIAL SUMMARY JUDGMENT WENTWORTH , J. Brandenburg Industrial Service Company has appealed the Indiana Department of State Revenue's denials of its claims for a refund of the sales and use tax remitted in 2006 and 2007 as well as its assessments of sales and use tax for the same period (the period at issue). The matter is currently before the Court on the Department's Motion for Partial Summary Judgment and presents one issue for the Court to decide. 1...
ORDER ON PARTIES' CROSS-MOTIONS FOR SUMMARY JUDGMENT WENTWORTH , J. Fresenius USA Marketing, Inc. has appealed the Indiana Department of State Revenue's denial of its claim for refund of gross retail (sales) tax remitted on its sales of durable medical equipment and supplies to Indiana clinics between January 1, 2004, and October 31, 2007 (the Period at Issue). The matter, currently before the Court on the parties' cross-motions for summary judgment, presents one dispositive issue:...
ORDER ON RESPONDENT'S MOTION FOR SUMMARY JUDGMENT WENTWORTH , J. RDM Sales and Service, Inc. has appealed the Indiana Department of State Revenue's assessments of Indiana sales tax, interest, and penalties for the 2006, 2007, and 2008 tax years ("years at issue"). The matter is currently before the Court on the Department's motion for summary judgment in which it claims that all of RDM's vending machine sales and cafeteria sales are subject to sales tax and negligence penalties. The...
ORDER ON RESPONDENT'S MOTION FOR SUMMARY JUDGMENT AND PETITIONERS' COUNTER-MOTION FOR PARTIAL SUMMARY JUDGMENT 1 WENTWORTH , J. John and Sylvia von Erdmannsdorff challenge the Indiana Department of State Revenue's assessments of adjusted gross income tax (AGIT) for the 2000 through 2009 tax years ("years at issue"). The matter is currently before the Court on the Department's Motion for Summary Judgment and the von Erdmannsdorffs' Counter-Motion for Partial Summary Judgment. 2 The Court...
DISPOSITION OF CASE BY UNPUBLISHED MEMORANDUM DECISION WENTWORTH , J. The Court grants the von Erdmannsdorffs' motions to strike with respect to the Department's statements and designated evidence regarding the von Erdmandorffs' purported failure to file income tax returns before the years at issue. The Court, however, denies the von Erdmanndorff's motions to strike with respect to the depositions, the statements regarding the inventory records, and the statements regarding BizStats.
FISHER , Senior Judge . Miller Pipeline Corporation has appealed from the Indiana Department of State Revenue's denial of its claim for refund of sales/use taxes remitted for the 2006 and 2007 tax years (the years at issue). The issue before the Court is whether the Department erred in denying that refund claim. FACTS AND PROCEDURAL HISTORY Miller Pipeline, an underground utility contractor, installs, removes, and repairs underground gas, water, and sewer pipelines. In 2008, Miller...
WENTWORTH , J. Larry G. and Sharon F. Jones challenge the final determination of the Indiana Board of Tax Review that upheld the assessments of their real property for the 2008 and 2009 tax years ("years at issue"). Upon review, the Court affirms the Indiana Board's final determination. FACTS AND PROCEDURAL HISTORY The Joneses own a single-family dwelling situated on approximately 100 acres of farmland in Hanover, Indiana. In 2008, their property was assessed at $501,400 ($105,900 for...
ORDER ON PETITIONER'S MOTION FOR PARTIAL SUMMARY JUDGMENT WENTWORTH , J. Hamilton Southeastern Utilities, Inc. challenges the Indiana Department of State Revenue's assessment of Indiana's utility receipts tax (URT) on connection fees it collected during the 2006, 2007, and 2008 tax years (the years at issue). This matter is currently before the Court on Hamilton Southeastern's motion for partial summary judgment, which presents one issue: whether the amount of Hamilton Southeastern's...
ORDER ON RESPONDENT'S MOTION FOR SUMMARY JUDGMENT WENTWORTH , J. Nick Popovich claims that he is a professional gambler and, as such, reported income and deductions associated with his trade. The Indiana Department of State Revenue disagreed that gambling was his occupation and issued adjusted gross income tax (AGIT) assessments for the 2003, 2004, and 2005 tax years ("years at issue"). The matter, currently before the Court on the Department's Motion for Summary Judgment, presents the...
ORDER ON RESPONDENT'S REQUEST FOR EXPENSES PURSUANT TO INDIANA TRIAL RULE 37(A)(4) WENTWORTH , J. The Indiana Department of State Revenue argues that it is entitled to expenses in the amount of $5,175.25 for successfully defending against Nick Popovich's second motion to compel. See generally Popovich v. Indiana Dep't of State Revenue (Popovich II), 7 N.E.3d 419 (Ind.Tax Ct.2014), reh'g denied. The Court agrees. BACKGROUND 1 In December of 2011, Popovich subpoenaed the Department'...
ORDER ON PETITIONER'S REQUEST FOR EXPENSES PURSUANT TO INDIANA TRIAL RULE 37(A)(4) WENTWORTH , J. Nick Popovich has requested expenses in the amount of $51,210.29 for successfully prosecuting his first motion to compel. See generally Popovich v. Indiana Dep't of State Revenue (Popovich I), 7 N.E.3d 406 (Ind.Tax Ct.2014). The Court finds that Popovich is entitled to be reimbursed for reasonable expenses and awards him $24,963.00. BACKGROUND 1 On February 20, 2012, just 10 days...
