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NOVEMBER 2000 SITTING

OF THE SUPREME COURT



Thursday, November 2-–9:15 a.m.

     INDIANAPOLIS RACQUET CLUB, INC., V.
     STATE BOARD OF TAX COMMISSIONERS


A Marion County landowner challenged the property tax classification of its property. The Tax Court held in favor of the landowner, holding that the Marion County Land Valuation Commission and the State Board of Tax Commissioners failed to consider all statutory factors in classifying the property. Indianapolis Racquet Club v. State Board of Tax Commissioners, 722 N.E.2d 926 (Ind. Tax Ct. 2000). The State Board seeks review of the Tax Court’s decision.

             Attorneys for Indianapolis Racquet Club

            Brian Shake
            Stephen Devoe
            Michael Harpring
            Indianapolis, IN

             Attorneys for State Bd. of Tax Comm’rs

            Ted Holaday
            Office of Attorney General



Thursday, November 2—10:00 a.m.


         ADAMS V. DEPARTMENT OF STATE REVENUE
                    AND
                 ADAMS V. STATE

        These cases have been consolidated for the purpose of oral argument only. The issue central to both is the interplay of the Fourth Amendment exclusionary rule in proceedings under Indiana’s Controlled Substance Excise Tax Act. Adams v. Department of State Revenue, 730 N.E.2d 840 (Ind. Tax 2000) comes to the Court on review from the Tax Court. Adams v. State, 726 N.E.2d 390 (Ind. Ct. App. 2000) is an appeal from the Marion Superior Court.

                 Attorneys for Adams
                
                Robert Hammerle
                Joseph Cleary
                Indianapolis, IN

                 Attorney for Dep’t of State Revenue

                David Arthur
                Indianapolis, IN

                 Attorney for State

                Thomas Perkins
                Office of Attorney General