ORDER ON PARTIES' CROSS-MOTIONS FOR SUMMARY JUDGMENT WENTWORTH , J. American United Life Insurance Company ("AUL") has appealed the Indiana Department of State Revenue's partial denial of its claim for refund of Indiana use tax paid for the 2012, 2013, and 2014 tax years. AUL's appeal is currently before the Court on the parties' cross-motions for summary judgment. In resolving those cross-motions, the Court finds in favor of AUL. FACTS AND PROCEDURAL HISTORY AUL is an Indiana insurance...
WENTWORTH , J. This case concerns whether the Indiana Board of Tax Review erred when it dismissed Lake County Trust Co., Trust No. 6's appeal sua sponte without a motion. The Court reverses and remands the Indiana Board's dismissal. FACTS AND PROCEDURAL HISTORY Flowers for Heaven, Inc. is a 501(c)(3) organization based in St. Joseph County. ( See Cert. Admin. R. at 29, 31.) It operates a pro-life ministry from property located in South Bend, Indiana. (Cert. Admin. R. at 2-3, 26 n.1.)...
WENTWORTH , J. CVS Corporation #6698-02 ("CVS") challenges the Indiana Board of Tax Review's final determination valuing its real property for the 2011-2013 tax years. Upon review, the Court affirms the Indiana Board's final determination. FACTS AND PROCEDURAL HISTORY The subject property is a 12,799 square-foot CVS store located on a 2.79 acre parcel in Bloomington, Indiana. (Cert. Admin. R. at 249-51.) The Monroe County Assessor valued the property at $2,476,200 for 2011, $2,354,700...
WENTWORTH , J. The CVS Corporation ("CVS") challenges the Indiana Board of Tax Review's final determination upholding the Monroe County Assessor's assessments of its real property for the 2011 through 2013 tax years. Upon review, the Court affirms the Indiana Board's final determination. FACTS AND PROCEDURAL HISTORY The property at issue is a CVS store near Ellettsville, Indiana. ( See Cert. Admin. R. at 693-97.) The Assessor originally determined the assessed value of the property as $...
WENTWORTH , J. John and Sylvia von Erdmannsdorff have appealed the Indiana Department of State Revenue's Proposed Assessments of adjusted gross income tax (AGIT) for the 2000 through 2009 tax years. This matter concerns whether the Department's Proposed Assessments based on the best information available are valid in light of the von Erdmannsdorffs' contrary information. 1 The Court finds in favor of the von Erdmannsdorffs. FACTS During the years at issue, Mr. von Erdmannsdorff owned...
GiaQuinta , Special Judge This case concerns whether the Indiana Board of Tax Review (the "Indiana Board") Conclusions determining that Whitelick Indiana Aerie 3207 Fraternal Order of Eagles, Inc. ("Aerie 3207") was not entitled to a property tax exemption under either Indiana Code 6-1.1-10-23 or Indiana Code 6-1.1-10-16 were not in accordance with law. The court affirms. FACTS AND PROCEDURAL HISTORY Aerie 3207 was incorporated in Indiana as a domestic, not-for-profit corporation,...
FISHER , Senior Judge Schilli Leasing, Inc. has appealed the Indiana Department of State Revenue's final determination assessing it with unpaid sales and use tax liabilities for the 2008, 2009, and 2010 tax years (the years at issue). Schilli Leasing's appeal presents one issue for the Court to decide: whether the retail transactions giving rise to those unpaid liabilities were exempt from sales and use taxes under Indiana Code 6-2.5-5-27, Indiana's public transportation exemption. Upon...
WENTWORTH , J. William E. Schmidt, Jr. and his wife Danielle challenge the Indiana Department of State Revenue's assessments of adjusted gross income tax (AGIT) for the 2009, 2010, and 2012 tax years. The Schmidts assert that they were not subject to Indiana's AGIT because they were neither Indiana residents nor nonresidents who received Indiana source income during those years. The Court agrees. FACTS AND PROCEDURAL HISTORY 1 Mrs. Schmidt was born in Indiana, and Mr. Schmidt moved to...
WENTWORTH , J. William R. Larsen challenges the Indiana Department of State Revenue's assessment of adjusted gross income tax for the 2013 tax year (the "year at issue"). The matter is before the Court on the Department's Motion for Summary Judgment, asserting that it lawfully denied Larsen's dependency deductions from his Indiana adjusted gross income because he did not provide social security numbers for his three dependent children. 1 The Court denies the Department's Motion. FACTS...
ORDER ON PETITIONER'S MOTION FOR SUMMARY JUDGMENT WENTWORTH , J. Richardson's RV Inc. has appealed the Indiana Department of State Revenue's final determination that it properly assessed additional sales tax liabilities for the 2010, 2011, and 2012 tax years. The matter is currently before the Court on Richardson's' Motion for Summary Judgment, which the Court grants. FACTS AND PROCEDURAL HISTORY 1 Richardson's is an Indiana corporation that owns and operates a recreational vehicle...
ORDER ON PETITIONER'S MOTION TO STRIKE WENTWORTH , J. Richardson's RV Inc. moved to strike certain evidence designated by the Department of State Revenue in response to Richardson's motion for summary judgment, which the Court granted in an order handed down concurrently with this order. See generally Richardson's RV Inc. v. Ind. Dep't of State Revenue , No. 49T10-1504-TA-00016, 80 N.E.3d 293 , 2017 WL 3300828, Slip. op., (Ind. Tax Ct. August 1, 2017). The Court grants Richardson's'...
ORDER ON RESPONDENT'S MOTION FOR SUMMARY JUDGMENT WENTWORTH , J. William R. Larsen challenges the Indiana Department of State Revenue's assessment of adjusted gross income tax for the 2013 tax year (the "year at issue"). The matter is before the Court on the Department's Motion for Summary Judgment, asserting that it lawfully denied Larsen's dependency deductions from his Indiana adjusted gross income because he did not provide social security numbers for his three dependent children. 1...
ORDER ON PARTIES' CROSS-MOTIONS FOR SUMMARY JUDGMENT Martha Blood Wentworth, Judge Indiana Tax Court. E.I. DuPont De Nemours and Company ("DuPont") has appealed the Indiana Department of State Revenue's final determination assessing it with additional adjusted gross income tax (AGIT) and interest for the 2006 and 2007 tax years and a penalty for 2007. DuPont's appeal is currently before the Court on the parties' cross-motions for summary judgment. In resolving those cross-motions, the...
ORDER ON PARTIES' CROSS-MOTIONS FOR SUMMARY JUDGMENT WENTWORTH , J. Thermo-Cycler Industries, Inc. has challenged the Indiana Department of State Revenue's final determination assessing it with unpaid Indiana sales and use tax liabilities for the 2008, 2009, and 2010 tax years (the years at issue). The matter is currently before the Court on the parties' cross-motions for summary judgment and presents just one issue for the Court to decide: whether the Department's assessments are void as...
Baker , Special Judge . Evansville Courier Company, Inc. (Evansville Courier), seeks judicial review of the decision of the Indiana Board of Tax Review (the Board) denying Evansville Courier's claimed tax deductions for the abnormal obsolescence of a printing press and related equipment. The Court finds that the Board improperly admitted an untimely-disclosed exhibit offered by the Vanderburgh County Assessor (the County) and that the Board did not err by finding that Evansville Courier did...
ORDER ON PARTIES' CROSS-MOTIONS FOR SUMMARY JUDGMENT WENTWORTH , J. Zimmer, Inc. has challenged the Indiana Department of State Revenue's assessments of use tax for the 2009, 2010, and 2011 tax years (the "years at issue"). The matter is currently before the Court on the parties' cross-motions for summary judgment. 1 The dispositive issue is whether Zimmer's Indiana activities regarding its exhibition booth components constituted a taxable use or non-taxable storage for use outside the...
ORDER ON PETITIONER AND RESPONDENT'S REQUESTS FOR EXPENSES PURSUANT TO INDIANA TRIAL RULE 37(A)(4) WENTWORTH , J. After having successfully defended against and prosecuted discovery enforcement motions either in whole or in part, both the University of Phoenix, Inc. and the Indiana Department of State Revenue claim that an award of expenses pursuant to Indiana Trial Rule 37(A)(4) is warranted. The Court agrees. BACKGROUND 1 The events giving rise to the filing of the Department's first...
ORDER ON PETITIONER'S MOTION TO COMPEL RESPONSES TO DISCOVERY REQUESTS WENTWORTH , J. The University of Phoenix, Inc. has moved to compel the Indiana Department of State Revenue to produce information and documents regarding 1) Section 14 of House Bill 1349 ("H.B. 1349"), 2) the Tax Competitiveness and Simplification Report of September 2014 (the "Report"), and 3) a presentation on the Report (the "Presentation") as well as to compel the designation of a proper 30(B)(6) witness. Upon...
ORDER ON RESPONDENT'S MOTION FOR SUMMARY JUDGMENT WENTWORTH , J. Between October 2009 and September 2012 (the period at issue), Merchandise Warehouse Co., Inc. purchased certain freezer equipment and electricity to power its freezer equipment. Upon review, the Court finds that those retail transactions were not exempt from Indiana sales tax under Indiana Code 6-2.5-5-3 and Indiana Code 6-2.5-5-5.1. FACTS AND PROCEDURAL HISTORY Merchandise Warehouse, an Indiana corporation, operates...
ORDER ON RESPONDENT'S MOTION FOR SUMMARY JUDGMENT WENTWORTH , J. Between October 2009 and September 2012 (the period at issue), Merchandise Warehouse Co., Inc. purchased certain freezer equipment and electricity to power its freezer equipment. Upon review, the Court finds that those retail transactions were not exempt from Indiana sales tax under Indiana Code 6-2.5-5-3 and Indiana Code 6-2.5-5-5.1. FACTS AND PROCEDURAL HISTORY Merchandise Warehouse, an Indiana corporation, operates...
