Indiana Appellate Opinions Archive - Tax Summary

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Visit the previous opinions archive to access opinions before June 6, 2005.

Date Published Case Lower Court Case Number Appellate Court Case Number
04/09/08 Jamestown Homes of Mishawaka, Inc. v. St. Joseph Co. PTABOA N/A 49T10-0802-TA-17
04/09/08 Mirant Sugar Creek LLC v. Indiana Dept. of State Revenue N/A 71T10-0803-TA-18
04/09/08 J.C. Penney Corp., Inc. v. Indiana Dept. of State Revenue N/A 49T10-0803-TA-20
04/09/08 Spartan Motor Chassis v. Indiana Dept. of State Revenue N/A 49T10-0803-TA-19
02/29/08 Camden Telephone Co., Inc. v. Indiana Department of State Revenue N/A 49T10-0802-TA-12
02/29/08 United Telephone Co. of Indiana v. Indiana Department of State Revenue N/A 49T10-0802-TA-8
02/29/08 Home Telephone Co. of Pittsboro v. Indiana Department of State Revenue N/A 49T10-0802-TA-11
02/29/08 S &W Telephone Co., Inc. v Indiana Department of State Revenue N/A 49T10-0802-TA-15
02/29/08 Communications Corp. of Southern Indiana v. Indiana Department of State Revenue N/A 49T10-0802-TA-13
02/29/08 Merchants & Farmers Telephone Co. v. Indiana Department of State Revenue N/A 49T10-0802-TA-14
02/29/08 Communications Corp. of Indiana v. Indiana Department of State Revenue N/A 49T10-0802-TA-7
02/29/08 Home Telephone Co., Inc. v. Indiana Department of State Revenue N/A 49T10-0802-TA-10
02/28/08 Big Foot Stores, LLC v. Grant co. Assessor & Mill Twp. Assessor N/A 49T10-0712-TA-77
02/28/08 Tri-County Telephone Co. Inc. v. Indiana Dept. of State Revenue N/A 49T10-0802-TA-5
02/28/08 Tipton Telephone Co. Inc. v. Indiana Dept. of State Revenue N/A 49T10-0802-TA-6
02/28/08 St. George Serbian Orthodox Church v. Lake Co. PTABOA N/A 45T10-0712-TA-79
02/28/08 East Chicago Second Century, Inc. v. Indiana Dept. of State Revenue N/A 49T10-0712-TA-80
02/28/08 Enhanced Telecommunications Corp. v. Indiana Dept. of State Revenue N/A 49T10-0801-TA-1
02/28/08 Virginia Perry, et al v. Indiana Dept. of Local Government Finance, et al N/A 49T10-0712-TA-78
02/28/08 Cerro Wire & Cable Co. Inc. v. Curt Kovener, Assessor, Vernon Twp. of Jackson County, et al N/A 49T10-0801-TA-4
02/28/08 Blue Chip Casino, LLC v. Indiana Dept. of State Revenue N/A 49T10-0801-TA-3
02/28/08 Vultee Aircraft Historical Organization, Inc. v. Indiana Dept. of Revenue N/A 49T10-0801-TA-2
02/27/08 Norfolk Corp. and Subsidiaries v. Indiana Department of State Revenue N/A 49T10-0712-TA-00073
02/27/08 Big Foot Stores, LLC v. Grant County Assessor and Mill Township Assessor N/A 49T10-0712-TA-00076
02/27/08 City of Clinton, Indiana v. Indiana Department of Local Government Finance N/A 49T10-0711-TA-00069
02/27/08 Lake County PTABOA v. St. George Serbian Orthodox Church N/A 49T10-0712-TA-00072
02/27/08 Tipton Community School Corp. v. Indiana Department of State Revenue N/A 49T10-0711-TA-00071
02/27/08 Lyle Lacey v. Indiana Department of State Revenue N/A 49T10-0711-TA-00070
02/27/08 Big Foot Stores, LLC v. Grant County Assessor and Pleasant Township Assessor N/A 49T10-0712-TA-00075
02/27/08 Big Foot Stores, LLC v. Grant County Assessor and Franklin Township Assessor N/A 49T10-0712-TA-00074
02/27/08 Agilysis, Inc. v. Indiana Department of State Revenue N/A 49T10-0711-TA-00067
02/27/08 Susan Barker v. Johnson County Assessor & Blue Rive Township Assessor N/A 49T10-0711-TA-00068
01/10/08 Wayne Twp., Marion Co., Indiana v. Indiana Dept. of Local Government Finance, et al N/A 49T10-0711-TA-66
01/10/08 Mechanic, Inc. v. Indiana Department of State Revenue N/A 49T10-0711-TA-63
01/10/08 Delaware County Assessor v. Woods Edge Apartments, L.P. N/A 49T10-0711-TA-62
01/10/08 Delaware County Assessor v. Woods Edge Apartments L.P. N/A 49T10-0711-TA-61
01/10/08 Adquip, Inc. v. Indiana Dept. of State Revenue N/A 49T10-0711-TA-64
01/10/08 Recycling Works, Inc. v. Indiana Dept. of State Revenue N/A 49T10-0711-TA-65
11/21/07 Home Telephone Company of Pittsboro v. Indiana Department of State Revenue N/A 49T10-0710-TA-58
11/21/07 Aquila LLC v. Indiana Department of State Revenue N/A 49T10-0710-TA-60
11/21/07 Merchants & Farmers Telephone Co. v. Indiana Dept. of State Revenue N/A 49T10-0710-TA-56
11/21/07 Camden Telephone Co. Inc. v. Indiana Dept. of State Revenue N/A 49T10-0710-TA-57
11/21/07 S & W Telephone Co. Inc. v. Indiana Dept. of State Revenue N/A 49T10-0710-TA-55
11/21/07 Tri-County Telephone Company, Inc. v. Indiana Department of State Revenue N/A 49T10-0710-TA-59
11/20/07 Roger L. and Pamela K. Shoot v. Anderson Township Assessor, et al. N/A 49T10-0709-TA-49
11/20/07 AWHR America's Water Heater Rentals, LLC v. Indiana Department of State Revenue N/A 49T10-0710-TA-50
11/20/07 Tipton Telephone Company, Inc. v. Indiana Department of State Revenue N/A 49T10-0710-TA-51
11/20/07 Home Telephone Co. Inc. v. Indiana Dept. of State Revenue N/A 49T10-0710-TA-53
11/20/07 Communications Corp. of Southern Indiana v. Indiana Dept. of State Revenue N/A 49T10-0710-TA-54
11/20/07 Commonwealth Corp. of Indiana v. Indiana Dept. of State Revenue N/A 49T10-0710-TA-52
10/24/07 Buffington Harbor Riverboats, LLC v. Indiana Dept. of State Revenue N/A 71T10-0708-TA-41
10/24/07 Wayne Robey v. Fairfield Township Assessor N/A 49T10-0708-TA-42
10/24/07 Jacqueline D. Watson, et al v. Nettie Walls, Van Buren Township Assessor N/A 49T10-0709-SC-47
10/24/07 Finley and Co., Inc. v. Indiana Dept. of State Revenue N/A 49T10-0709-SC-48
10/24/07 Delphi Automotive Systems, LLC v. Indiana Dept. of State Revenue N/A 49T10-0708-TA-44
10/24/07 Mel Goldstein, et al v. Indiana Dept. of Local Government Finance, et al N/A 49T10-0709-TA-45
10/24/07 Dover Industries, Inc. d/b/a Rotary Lift Co. v. Indiana Dept. of Revenue N/A 39T10-0709-TA-46
10/24/07 Brambles Industries, Inc. d/b/a Chep USA v. Indiana Dept. of State Revenue N/A 49T10-0708-TA-43
09/10/07 The Brotherhood Athletic Education Association v. Marion County Auditor N/A 49T10-0708-TA-40
09/10/07 Amos-Hill Associates, Inc. v. Indiana Dept. of State Revenue N/A 49T10-0707-TA-38
09/10/07 M.D. Curtis Management Co. Inc. by Raymond L. Curtis v. Indiana Board of Tax Review, et al N/A 45T10-0707-SC-39
09/10/07 Daimlerchrysler Corporation, et al v. Indiana Dept. of Local Government Finance, et al N/A 49T10-0706-TA-37
07/10/07 Blue Chip Casino, LLC v. Indiana Dept. of Revenue N/A 49T10-0706-TA-34
07/10/07 Buffington Harbor Riverboats, LLC v. Indiana Dept. of State Revenue N/A 71T10-0705-TA-31
07/10/07 Capital Holdings 115, LLC and Capital Holdings 126, LLC v. Indiana Dept. of Revenue N/A 49T10-0706-TA-35
07/10/07 Implentation Leasing, LLC v. Indiana Dept. of State Revenue N/A 49T10-0706-TA-33
07/10/07 Joseph Timmons v. Indiana Dept. of Local Government Finance, et al N/A 45T10-0706-TA-36
07/10/07 Redcats USA, LP (f/k/a Brylane, LP) v. Indiana Dept. of State Revenue N/A 49T10-0705-TA-32
05/31/07 United Parcel Service v. Indiana Department of State Revenue N/A 49T10-0704-TA-24
05/31/07 Keebler Company v. Indiana Department of State Revenue N/A 49T10-0705-TA-27
05/31/07 The Majestic Star Casino, LLC v. Indiana Department of State Revenue N/A 71T10-0705-TA-28
05/31/07 Paul A. Scholten v. Osolo Township Assessor N/A 71T10-0705-SC-30
05/31/07 Don H. Barden and Bella I. Barden v. Indiana Department of State Revenue N/A 71T10-0705-TA-29
05/31/07 CSX Transportation, Inc., et al. v. Indiana Department of State Revenue N/A 49T10-0704-TA-23
05/31/07 Indy Bravo, LLC v. Indiana Department of State Revenue N/A 49T10-0704-TA-25
05/31/07 Delaware Capital Formation, Inc. v. Indiana Department of State Revenue N/A 49T10-0705-TA-26
04/23/07 Raymond L. Curtis v. Indiana Board of Tax Review N/A 71T10-0704-SC-21
04/23/07 Lake Co. Assessor, et al v. U.S. Steel Corp. N/A 49T10-0703-TA-19
04/23/07 PAFO, Inc. (Formerly Premair Flight Options, Inc.) v. Indiana Dept. of State Revenue N/A 49T10-0704-TA-22
04/23/07 ATR, Air, LLC v. Indiana Dept. of Revenue N/A 49T10-0704-TA-20
03/30/07 The Majestic Star Casino, LLC v. Indiana Department of State Revenue N/A 71T10-0703-TA-18
03/30/07 Barden Development, Inc. v. Indiana Department of State Revenue N/A 71T10-0703-TA-17
03/30/07 Steel Dynamics, Inc. v. Indiana Department of State Revenue N/A 49T10-0703-TA-16
03/30/07 Centro Cristiano Bethel v. Shelby Ridenour, Eel Township Assessor, et al. N/A 49T10-0703-TA-15
03/30/07 Apria Healthcare, Inc. v. Indiana Department of State Revenue N/A 49T10-0703-TA-13
03/30/07 Izaak Walton League of America v. Lake County PTABOA N/A 49T10-0703-TA-12
03/30/07 Mitsui Leasing Capital Corp. v. Indiana Department of State Revenue N/A 49T10-0703-TA-14
03/21/07 Todd S. and Dawn E. Coombes v. Washington Twp. Assessor, et al N/A 49T10-0702-TA-7
03/21/07 Sunrise of Carmel v. Indiana Dept. of State Revenue N/A 49T10-0702-TA-9
03/21/07 K-Swiss Sales Corp. v. Indiana Dept. of State Revenue N/A 49T10-0702-TA-8
03/21/07 Cedar lake Conference Assoc. v. Lake Co. PTABOA N/A 45T10-0702-TA-5
03/21/07 Home Depot U.S.A., Inc. v. Indiana Dept. of State Revenue N/A 49T10-0703-TA-11
03/21/07 Sue Ann Stinson, as Washington Twp. Assessor, Clinton Co., et al v. Trimas Fasteners, Inc. N/A 49T10-0702-TA-4
03/21/07 SAC Finance, Inc. v. Indiana Dept. of State Revenue N/A 49T10-0702-TA-6
03/21/07 Forum at the Crossing v. Indiana Dept. of State Revenue N/A 49T10-0702-TA-10
02/28/07 Amos-Hill Associates, Inc. v. Indiana Dept. of State Revenue N/A 49T10-0701-TA-1
02/28/07 Getinge USA, Inc. v. Indiana Dept. of State Revenue N/A 49T10-0701-TA-3
02/28/07 Wendt LLP v. Indiana Dept. of State Revenue N/A 02T10-0701-TA-2
01/23/07 Kinro, Inc. v. Indiana Dept. of State Revenue N/A 49T10-0612-TA-109
01/23/07 Betts USA, Inc. v. Indiana Dept. of State Revenue N/A 49T10-0612-TA-112
01/23/07 Arvin Sango, Inc. v. Indiana Dept. of State Revenue N/A 49T10-0612-TA-111
01/23/07 Lippert Components, Inc. v. Indiana Dept. of State Revenue N/A 49T10-0612-TA-108
01/23/07 Kinro Manufacturing Inc. v. Indiana Dept. of State Revenue N/A 49T10-0612-TA-107
01/23/07 Black & Decker (U.S.) Inc. v. Indiana Dept. of State Revenue N/A 49T10-0612-TA-110
01/23/07 Oaken Bucket Partners, LLC v. Hamilton Co. PTABOA & Hamilton Co. Assessor N/A 49T10-0612-TA-113
01/23/07 First North American National Bank (FNANB), by Circuit City Stores, Inc. N/A 49T10-0612-TA-114
01/22/07 Gordon R. Miller v. Washington Twp. Assessor N/A 49T10-0611-TA-101
01/22/07 Joseph Timmons v. Shirley Lafever in her capacity as Porter Co. Assessor, et al N/A 45T10-0611-TA-103
01/22/07 Victory Chevrolet Cadillac v. Wayne Twp. Assessor (Wayne Co., IN.) N/A 49T10-0612-TA-104
01/22/07 Freightliner Corp. & Subsidiaries, n/k/a Freightliner LLC v. Indiana Dept. of State Revenue N/A 49T10-0611-TA-102
01/22/07 Franklin Paul Dowell & Kay Elinor Dowell v. Washington Twp. Assessor N/A 49T10-0611-TA-100
01/22/07 Rent-A-Center East, Inc. v. Indiana Dept. of State Revenue N/A 49T10-0612-TA-106
01/22/07 Studebaker Buick Pontiac GMC, Inc. v. Wayne Twp. Assessor (Wayne Co., IN) N/A 49T10-0612-TA-105
11/29/06 James Ricketts, Sr. v. Michael Rodman (Marion Co. Treas.), et al N/A 49T10-0611-TA-99
11/29/06 Jim Hadley Chevrolet-Cadillac, Inc. v. Madison Twp. Assessor (Jefferson County, Indiana) N/A 49T10-0611-TA-97
11/29/06 Eric Stassen v. State of Indiana, Dept. of Revenue N/A 49T10-0611-TA-98
11/09/06 Walgreens Health Initiative, Inc. (formerly known as WHP Health Initiatives, Inc.) v. Indiana Department of State Revenue N/A 49T10-0610-TA-96
11/09/06 Verizon Captial Corporation & Affiliates v. Indiana Department of State Revenue N/A 49T10-0610-TA-90
11/09/06 Walgreens Home Care Inc. v. Indiana Department of State Revenue N/A 49T10-0610-TA-95
11/09/06 Walgreen Company v. Indiana Department of State Revenue N/A 49T10-0610-TA-94
11/09/06 Wal-Mart Stores, Inc. v. Indiana Department of State Revenue N/A 49T10-0610-TA-93
11/09/06 Robertshaw Controls Company v. Indiana Department of State Revenue N/A 49T10-0610-TA-92
11/09/06 TMP Interactive, Inc. v. Indiana Department of State Revenue N/A 49T10-0610-TA-91
11/03/06 American Greetings Corporation v. Indiana Department of State Revenue N/A 49T10-0609-TA-84
11/03/06 Rotor Leasing, LLC d/b/a Freedom Helicopters v. Indiana Department of State Revenue N/A 49T10-0609-TA-85
11/03/06 Meijer Stores Limited Partnership v. Betty Smith, Wayne Township Assessor, et al. N/A 49T10-0609-TA-89
11/03/06 Starwood Hotels & Resorts Worldwide, Inc. v. Indiana Department of State Revenue N/A 49T10-0609-TA-87
11/03/06 James W. Walter and Betty I. Walter v. Indiana Department of State Revenue N/A 49T10-0609-TA-86
09/07/06 Kooshtard Property VIII, LLC v. Addison Township Assessor N/A 49T10-0609-TA-83
09/07/06 ESPN Productions, Inc. v. Indiana Dept. of State Revenue N/A 49T10-0609-TA-82
09/07/06 HRL Ventures, LLC v. Indiana Dept. of State Revenue N/A 49T10-0608-TA-81
09/07/06 Andrew J. Whittaker, Inc. v. Indiana Dept. of State Revenue N/A 49T10-0608-TA-80
09/06/06 Diebold Incorporated & Subsidiaries v. Indiana Department of State Revenue N/A 49T10-0608-TA-79
09/06/06 Dan Justice v. Indiana Department of State Revenue N/A 49T10-0608-TA-78
09/06/06 Eifler Helicopters, Inc. v. Department of State Revenue N/A 49T10-0608-TA-77
09/06/06 Allied Collection Service, Inc. v. Indiana Department of State Revenue N/A 49T10-0608-TA-76
09/06/06 First Bank of Whiting Trust No. 1857 v. Department of Local Government Finance and St. John Township Assessor N/A 49T10-0608-TA-75
08/14/06 Perdue Farms, Inc. v. Boone Twp. Assessor, et al N/A 49T10-0607-TA-65
08/14/06 IDSR, Inheritance Tax Div. v. The Estate of Virgil J. Miller N/A 82T10-0606-TA-64
08/14/06 In Re Estate of Stacey Toran v. IDSR, Inheritance Tax Division N/A 49T10-0607-TA-66
08/14/06 Boyd Indiana, Inc. v. Ind. Dept. of State Revenue N/A 49T10-0607-TA-67
08/14/06 Steven H. Gresham, d/b/a G.F.C. v. Indiana Dept. of State Revenue N/A 49T10-0607-TA-68
08/14/06 Miller Brewing Co. v. Ind. Dept. of State Revenue N/A 49T10-0607-TA-69
08/14/06 Heritage Acceptance Corp. v. Ind. Dept. of State Revenue N/A 49T10-0607-TA-70
08/14/06 Gregory B. Wiles & Megan G. Wiles v. Ind. Dept. of State Revenue N/A 49T10-0608-TA-71
08/14/06 IDSR, Inheritance Tax Div. v. The Estate of Elizabeth J. Brandewiede N/A 49T10-0608-TA-72
08/14/06 Roger L. & Pamela K. Shoot v. Ander Township Assessor, et al N/A 49T10-0608-TA-73
08/14/06 Steel Dynamics, Inc. v. Ind. Dept. of State Revenue N/A 49T10-0608-TA-74
08/03/06 Meijer Stores Ltd. Partnership v. Department of Local Government Finance N/A 49T10-0606-TA-63
08/03/06 Meijer Stores Ltd. Partnership v. Department of Local Government Finance N/A 49T10-0606-TA-62
08/03/06 Lakes of the Four Seasons Property Owners' Assoc. Inc. v. Dept. of Local Government Finance N/A 49T10-0606-TA-61
08/03/06 Astro-Galaxy, Inc. v. Department of State Revenue N/A 49T10-0606-TA-59
08/03/06 Compass Group USA, Inc. v. Indiana Department of State Revenue N/A 49T10-0606-TA-58
08/03/06 Daimlerchrysler Corporation, et al. v. Indiana Department of State Revenue N/A 49T10-0606-TA-57
06/29/06 Batesville Casket Company, Inc. v. Indiana Department of State Revenue N/A 49T10-0606-TA-56
06/29/06 Ulrich Chemical, Inc. v. Indiana Department of State Revenue N/A 49T10-0606-TA-55
06/29/06 Greatamerica Leasing Corporation v. Indiana Department of State Revenue N/A 49T10-0606-TA-54
06/29/06 Americall Group, Inc. v. Indiana Department of State Revenue N/A 49T10-0606-TA-53
06/29/06 Bank of Highland & Trust 13-3085 v. Department of Local Government Finance N/A 49T10-0606-TA-52
06/29/06 In the Matter of the Estate of George Sandefur, Deceased v. State of Indiana, Department of Revenue N/A 49T10-0605-TA-51
06/15/06 Washington Twp. Assessor v. Kimball International, Inc. N/A 49T10-0604-TA-43
06/15/06 French Lick Twp. Trustee Assessor v. Kimball International, Inc. N/A 49T10-0604-TA-44
06/15/06 MS Management Assoc., Inc. v. Ind. Dept. of State Revenue N/A 49T10-0605-TA-45
06/15/06 Simon Property Group, LP v. Ind. Dept. of State Revenue N/A 49T10-0605-TA-46
06/15/06 Adesa Corp. v. Ind. Dept. of State Revenue N/A 49T10-0605-TA-47
06/15/06 Belterra Resort Indiana, LLC v. Ind. Dept. of State Revenue N/A 49T10-0605-TA-49
06/15/06 Kosciusko Co. PTABOA v. Hime's - Miller's & Strombeck's 3rd Additions, Inc. N/A 49T10-0605-Ta-50
06/15/06 Metro Title Services v. Ind. Dept. of State Revenue N/A 49T10-0605-TA-48
05/08/06 PSI Energy, Inc. v. Indiana Department of Revenue N/A 49T10-0604-TA-39
05/08/06 Melanie A. Caldwell & Lillie Mae Hubbard, CPA v. Department of Local Government Finance N/A 49T10-0604-TA-41
05/08/06 Verizon Capital Corporation & Affiliates v. Indiana Department of State Revenue N/A 49T10-0604-TA-37
05/08/06 Joyce Thayer-Sword v. Paoli Township Assessor N/A 49T10-0604-TA-38
05/08/06 Gruma Corporation & Subsidiaries v. Indiana Department of Revenue N/A 49T10-0604-TA-42
05/08/06 Borden Holdings, LLC v. Indiana Department of Revenue N/A 49T10-0604-TA-40
04/28/06 The Majestic Star Casino, LLC v. Indiana Department of State Revenue N/A 71T10-0603-TA-33
04/28/06 Buffington Harbor Riverboats, LLC v. Indiana Department of State Revenue N/A 71T10-0603-TA-32
04/28/06 Kitchin Hospitality, LLC v. Indiana Department of State Revenue N/A 49T10-0604-TA-35
04/28/06 Peoples Bank Trust 10235 v. Indiana Department of Local Government Finance, et al. N/A 49T10-0603-TA-34
04/28/06 A. Taylor v. Department of Local Government Finance N/A 49T10-0603-TA-31
04/28/06 HCPI Indiana LLC v. Hamilton County PTABOA, et al. N/A 49T10-0604-TA-36
04/04/06 Paolo & Allesandra Paoletti v. Marion Co. Auditor & the Marion Co. PTABOA N/A 49T10-0603-TA-26
04/04/06 John P. Ryan v. Marion Co. Auditor & the Marion Co. PTABOA N/A 49T10-0603-TA-24
04/04/06 James W. Lillis v. Marion Co. Auditor & the Marion Co. PTABOA N/A 49T10-0603-TA-23
04/04/06 William R. &