Tax
Court:
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Friday, May 04, 2012 10:00 AM -
11:00 AM
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49T10-1008-TA-37
This is a hearing on the parties' motions for summary judgment. For a description on the merits of the case see the Tax Summaries at http://www.in.gov/judiciary/opinions/taxsumm.html Location: State House, Room 413 Indianapolis, IN 46204 |
Hoosier Roll Shop Services, LLC v. Ind. Dept. of
State Revenue
Friday, May 11, 2012 10:00 AM -
11:00 AM
|
49T10-1104-TA-29
This is a hearing on the parties' motions for summary judgment. For a description on the merits of the case see the Tax Summaries at http://www.in.gov/judiciary/opinions/taxsumm.html Location: State House, Room 413 Indianapolis, IN 46204 |
Supreme
Court:
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Thursday, May 10, 2012 9:00 AM -
9:40 AM
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State House
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Cause No. 82S10-1203-TA-171
The Department of State Revenue
issued jeopardy tax assessments to the Garwoods in connection with the
Garwoods’ business breeding and selling dogs. The Tax Court denied the
Department’s motion to dismiss the Garwoods’ original tax appeal. Indiana
Dep’t of State Revenue v. Garwood, 939 N.E.2d 1150 (Ind. Tax Ct. 2010).
Later, the Tax Court granted summary judgment to the Garwoods, holding the
jeopardy assessments were void as a matter of law. Indiana Dep’t of State
Revenue v. Garwood, 953 N.E.2d 682 (Ind. Tax Ct. 2011). The Supreme Court
has granted a petition for review.
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Indiana
Department of State Revenue v. Miller Brewing Company
Monday, May 14, 2012 1:00 PM -
1:40 PM
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State House
|
Cause No. 49S10-1203-TA-136
The Department of State Revenue
denied Miller’s request for a refund of taxes Miller paid on certain
carrier-pickup sales, sales in which an Indiana customer submitted purchase
orders to Miller’s headquarters in Wisconsin and the Indiana customer would arrange
for and hire third-party common carriers to pick up products at Miller’s Ohio
brewery. In this appeal, the Tax Court granted summary judgment to Miller
after deciding that the carrier-pickup sales are not Indiana sales and
therefore not allocable to Indiana. Miller Brewing v. Ind. Dep’t of State
Revenue, 955 N.E.2d 865 (Ind. Tax Ct. 2011). The Supreme Court has
granted a petition for review of the Tax Court decision.
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