Indiana Appellate Opinions Archive - Tax Court

These files are in PDF format. To view a PDF file you will need Adobe Acrobat Reader which is available free of charge at Adobe's Website. Get Acrobat Reader for free--Click Here
Visit the previous opinions archive to access opinions before June 6, 2005.

Date Published Case Lower Court Case Number Appellate Court Case Number
04/14/08 Wayne Township, Marion County, Indiana v. Ind. Dept. of Local Government Finance, et.al. (NFP) N/A 49T10-0711-TA-66
04/11/08 Lyle Lacey v. Indiana Dept. of State Revenue (NFP) N/A 49T10-0711-TA-70
03/04/08 Izaak Walton League of America v. Lake County Property Tax Assessment Board of Appeals N/A 49T10-0703-TA-12
03/03/08 Kitchin Hospitality, LLC v. Indiana Dept. of State Revenue (NFP) N/A 49T10-0604-TA-35
02/22/08 Riverboat Development Inc. v. Indiana Dept. of State Revenue N/A 49T10-0506-TA-52
02/15/08 Greg & Megan Wiles v. Indiana Dept. of State Revenue N/A 49T10-0608-TA-71
12/19/07 Brothers of Holy Cross, Inc. v. St. Joseph County Property Tax Assessment Board of Appeals N/A 49T10-0507-TA-59
11/26/07 First Bank of Whiting Trust No. 1857 v. Department of Local Government Finance and St. John Township Assessor (NFP) N/A 49T10-0608-TA-75
11/19/07 John David Harrison and Jennifer A. Harrison v. Indiana Department of State Revenue N/A 49T10-0409-TA-44
11/13/07 Welch Packaging Group, Inc. v. Indiana Dept. of State Revenue (NFP) N/A 49T10-0503-TA-21
11/09/07 Mel Goldstein, et al v. Indiana Dept. of Local Government Finance, et al N/A 49T10-0709-TA-45
10/29/07 Lakes of the Four Seasons Property Owners' Assoc. Inc. v. Dept. of Local Government Finance N/A 49T10-0606-TA-61
10/11/07 Franklin Paul Dowell and Kay Elinor Dowell v. Washington Township Assessor (NFP) N/A 49T10-0611-TA-100
10/11/07 Gordon R. Miller v. Washington Township Assessor (NFP) N/A 49T10-0611-TA-101
09/24/07 Beta Steel Corporation v. John R. Scott, Portage Township Assessor, Porter County, Indiana (NFP) N/A 71T10-0211-TA-127
09/24/07 Raymond L. Curtis v. Indiana Board of Tax Review (NFP) N/A 71T10-0704-SC-21
09/19/07 Lake County Assessor, et al. v. United States Steel Corp. (NFP) N/A 49T10-0703-TA-19
09/06/07 Indiana Dept. of State Revenue, Inheritance Tax Division v. Estate of Elizabeth J. Brandewiede 03D01-0503-ES-406 49T10-0608-TA-72
08/23/07 Marian Parks and George Parks v. Licking Township Assessor (NFP) N/A 49T10-0603-TA-29
08/22/07 Miller Beach Investments, LLC, as Assignee of James Nowacki v. Dept. of Local Government Finance (NFP) N/A 49T10-0602-TA-14, 49T10-0602-TA-15, 49T10-0602-TA-16
06/29/07 Perdue Farms, Inc. v. Boone Township Assessor, et al. (NFP) N/A 49T10-0607-TA-65
06/29/07 Sisters of St. Francis Health Services, Inc. d/b/a St. Margaret Mercy Healthcare Centers v. Lake Co. Property Tax Assessment Board of Appeals (NFP) N/A 49T10-0402-TA-6
06/26/07 Kosciusko County Property Tax Assessment Board of Appeals v. Hime's - Miller's Strombeck's 3rd Additions, Inc. (NFP) N/A 49T10-0605-TA-50
06/11/07 Roger L. Shoot and Pamela K. Shoot v. Anderson Twp. Assessor, Madison Co. Assessor, and Indiana Board of Tax Review N/A 49T10-0608-TA-73
06/08/07 Miller Brewing Co. v. Indiana Dept. of State Revenue (NFP) N/A 49T10-0607-TA-69
05/31/07 HCPI Indiana, LLC v. Hamilton County Property Tax Assessment Board of Appeals and Hamilton County Assessor (NFP) N/A 49T10-0604-TA-36
05/24/07 Lafayette Square Amoco, Inc. v. Indiana Department of State Revenue N/A 49T10-0510-TA-83
05/17/07 United Ancient Order of Druids-Grove #29 v. Wayne Co. Property Tax Assessment Board of Appeals (NFP) N/A 49T10-0406-TA-25
05/09/07 Pedcor Investments-1994-XVII, LP v. Portage Township Assessor (NFP) N/A 49T10-0206-TA-65
05/09/07 Pedcor Investments-1990-XIII, LP, Pedcor Investments-1994-XXI, LP, Pedcor Investments, LLC v. Franklin Twp. Assessor, Johnson Co. (NFP) N/A 49T10-0206-TA-64
05/09/07 Pedcor Investments-1995-XXIII, LP v. Portage Township Assessor (NFP) N/A 49T10-0206-TA-66
05/09/07 Pedcor Investments-1996-XXV, LP v. Jackson Township Assessor (NFP) N/A 49T10-0205-TA-56
05/03/07 French Lick Township Trustee Assessor (Orange County, IN) v. Kimball International, Inc. N/A 49T10-0604-TA-44
05/03/07 Washington Twp. Assessor (Washington County, IN) v. Kimball International, Inc. (NFP) N/A 49T10-0604-TA-43
05/01/07 Horseshoe Hammond, LLC f/k/a Horseshoe Hammond, Inc. v. Indiana Dept. of State Revenue N/A 49T10-0411-TA-53
03/16/07 Beta Steel Corp. v. John R. Scott, Portage Twp. Assessor, Porter Co., Indiana (NFP) N/A 71T10-0211-TA-127
03/15/07 Indianapolis Racquet Club, Inc. v. Lawrence Township (Marion County) Assessor N/A 49T10-0312-TA-57, 49T10-0312-TA-58 & 49T10-0312-TA-59
03/12/07 Melanie A. Caldwell and Lillie Mae Hubbard, CPA v. Department of Local Government Finance (NFP) N/A 49T10-0604-TA-41
01/30/07 Scherwood Golf Concessions Inc. v. Dept. of Local Government Finance (NFP) N/A 49T10-0602-TA-18
01/30/07 Bank of Highland Trust 13-3085 v. Dept. of Local Government Finance (NFP) N/A 49T10-0602-TA-18
01/17/07 James K. Johnston & Jacqueline Johnston v. John Gerard, Center Twp. Assessor (NFP) N/A 82T10-0206-TA-80
01/17/07 Donald Coller v. Perry Twp. Assessor (NFP) N/A 49T10-0601-TA-10
01/10/07 The Methodist Hospitals, Inc. v. Lake Co. PTABOA N/A 45T10-0411-TA-50
01/05/07 Westfield Golf Practice Center, LLC v. Washington Twp. Assessor, Hamilton Co. Assessor, and Hamilton Co. PTABOA N/A 49T10-0507-TA-54
01/05/07 Krooswyk Brothers, LLC v. North Township Assessor (NFP) N/A 49T10-0205-TA-55
12/15/06 W&J Leasing, Inc. v. Indiana Department of State Revenue N/A 49T10-0509-TA-77
11/06/06 Lafayette Housing Association, L.P., an Indiana Ltd. Partnership, and Lafayette Housing Association II, L.P., an Indiana Ltd. Partnership v. Nancy Moore, Wea Township Assessor, Tippecanoe County N/A 49T10-0206-TA-69
11/01/06 In Re The Estate of Paul Dunnick, Deceased v. Indiana Department of State Revenue, Inheritance Tax Division N/A 49T10-0504-TA-34
11/01/06 Indiana Department of State Revenue, Inheritance Tax Division v. In the Matter of the Estate of James M. Pickerill, Deceased N/A 49T10-0602-TA-17
10/19/06 Ameritech Publishing Inc. v. Indiana Dept. of State Revenue (NFP) N/A 49T10-0305-TA-26
10/05/06 RDI/Caesars Riverboat Casino, LLC v. Indiana Department of State Revenue N/A 49T10-0409-TA-40
10/04/06 BKMM Holdings, LLC v. Perry Township Assessor (NFP) N/A 49T10-0601-TA-9
09/22/06 Portage Township Assessor v. Jack Gray Transport, Inc. (NFP) N/A 49T10-0211-TA-133
09/21/06 Mercantile National Bank of Indiana, Trust #2624 v. Department of Local Government Finance N/A 45T10-0601-TA-1 & 49T10-0601-TA-2
09/21/06 Thomas C. O'Donnell & Kathy L. O'Donnell v. Department of Local Government Finance N/A 49T10-0510-TA-79
09/18/06 Dreaded, Inc. d/b/a V-Line Corp. Indiana Dept. of State Revenue (NFP) N/A 49T10-0209-TA-105
08/31/06 William John Jacobs and Sandra Lynn Jacobs v. Department of Local Government Finance N/A 45T10-0504-TA-43
07/27/06 Estate of Natalda I. Young, Phillip L. Nusbaum v. Indiana Dept. of State Revenue, Inheritance Tax Div. 20C01-0106-ES-72 49T10-0504-TA-37
07/27/06 117 Republic Limited Partnership v. Brown Township Assessor, et al N/A 49T10-0510-TA-82
07/24/06 P/S, Inc. v. Indiana Dept. of State Revenue N/A 49T10-0403-TA-16
06/09/06 Miller Beach Investments, LLC, as Assignee of James Nowacki v. Department of Local Government Finance N/A 49T10-0602-TA-13, 49T10-0602-TA-14, 49T10-0602-TA-15 & 49T10-0602-TA-16
06/09/06 Joseph J. Krol and Laurel V. Krol v. Indiana Board of Tax Review N/A 45T10-0601-TA-12
05/25/06 Mike T. & Angela Lazo, et al. v. Department of Local Government Finance N/A 45T10-0512-TA-96
05/25/06 Will's Far-Go Coach Sales v. Gordon Nusbaum as Middlebury Township Assessor, et al. N/A 71T10-0412-TA-59
05/25/06 Andrew & Gladys Bakos v. Department of Local Government Finance N/A 49T10-0412-TA-60
05/08/06 Eugene A. Bonfiglio v. Indiana Dept. of State Revenue N/A 02T10-0506-TA-50
04/27/06 Bedford Apts. v. Tammie Harrison, in her official capacity as Shawswick Twp. Assessor N/A 49T10-0310-TA-51
04/25/06 Westside Raceway, Inc. v. Marion County Property Tax Assessment Board of Appeals, et al N/A 49T10-0302-TA-11
04/20/06 Dreaded, Inc. d/b/a V-Line Corp. v. Indiana Dept. of State Revenue N/A 49T10-0209-TA-105
03/17/06 Commonwealth Edison Co. of Indiana Inc. v. Dept. of Local Government Finance N/A 49T10-9907-TA-171/49T10-0007-TA-83/49T10-0107-TA-70
03/02/06 Bedford Apartments, An Indiana Limited Partnership v. Tammie Harrison Jean, in her official capacity as Shawswick Township Assessor N/A 49T10-0310-TA-51
02/21/06 BP Products North America, Inc. v. John S. Matonovich, et al N/A 49T10-0304-TA-17
02/21/06 Kooshtard Property I, LLC v. Scott Co. Assessor and Vienna Township Assessor N/A 49T10-0502-TA-13
02/16/06 Starwood Hotels & Resorts Worldwide, Inc. v. Indiana Dept. of State Revenue N/A 49T10-0504-TA-41
02/10/06 P/A Builders & Developers, LLC v. Jennings County Assessor, Hurricane Food, Inc. v. White River Township Assessor, Kooshtard Property VI, LLC v. White River Township Assessor N/A 49T10-0409-TA-47, 49T10-0412-TA-56, 49T10-0412-TA-57
02/02/06 Mark & Jon Eckerling v. Wayne Township Assessor N/A 49T10-0502-TA-12
01/30/06 Eugene A. Bonfiglio v. Ind. Dept. of State Revenue N/A 02T10-0506-TA-50
01/19/06 College Corner, L.P. v. Department of Local Government Finance N/A 49T10-0201-TA-1
12/22/05 Village Housing Partners II, L.P., et al v. Wayne Township Assessor, Noble County, Indiana N/A 49T10-0208-TA-103
12/19/05 APG, Inc. v. Dept. of Local Government Finance N/A 49T10-0101-TA-7
12/16/05 Hometowne Assoc., L.P. d/b/a Unity Park v. James P. Maley, Jr., Township Assessor of Center Twp., Marion Co. N/A 49T10-0208-TA-98
12/16/05 Wabash River, LLC v. Dept. of Local Government Finance N/A 71T10-0111-TA-90
12/16/05 James L. Hartman v.Dept. of Local Government Finance N/A 71T10-0112-TA-99
12/13/05 Rieth Riley Construction v. Indiana Board of Tax Review, et al. N/A 49T10-0208-TA-100
12/07/05 Lincolnwood Cooperative, Inc. v. Department of Local Government Finance N/A 49T10-0107-TA-49
12/06/05 Roller Skating Rink Operators Association d/b/a Roller Skating Association v. Dept. of Local Government Finance N/A 49T10-0108-TA-76
12/02/05 Carroll County Rural Electric Membership Corp. v. Indiana Dept. of State Revenue N/A 49T10-0003-TA-32
12/01/05 Raytech Corp. and Subsidiaries v. Indiana Dept. of State Revenue N/A 49T10-0306-TA-31
11/09/05 Plaza Properties Co. v. Dept. of Local Government Finance N/A 71T10-0107-TA-61, 71T10-0107-TA-64, 71T10-0107-TA-67
11/03/05 Hurricane Food, Inc. v. White River Township Assessor N/A 49T10-0412-TA-56
11/03/05 Kooshtard Property VI, LLC v. White River Township Assessor N/A 49T10-0412-TA-57
11/03/05 Fidelity Federal Savings & Loan v. Jennings County Assessor N/A 49T10-0410-TA-48
11/03/05 P/A Builders & Developers, LLC v. Jennings Co. Assessor N/A 49T10-0409-TA-47
10/19/05 Miller Brewing Co. v. Indiana Dept. of State Revenue N/A 49T10-0110-TA-82
10/18/05 AK Steel Corp. v. Indiana Dept. of State Revenue N/A 49T10-0403-TA-13
10/12/05 Frank L. Ennis v. Dept. of Local Government Finance N/A 49T10-0504-TA-36
10/06/05 Haas Publishing Co. v. Ind. Dept. of State Revenue N/A 49T10-0309-TA-47
09/13/05 Howser Development LLC v. Vienna Township Assessor N/A 49T10-0408-TA-39
09/12/05 Caterpillar Financial Services Corporation v. Indiana Department of State Revenue N/A 49T10-0311-TA-54
09/08/05 Jefferson Smurfit Corporation v. Indiana Department of State Revenue N/A 49T10-0002-TA-16
09/07/05 Cowden Leasing, et al. v. Indiana Department of State Revenue, et al. N/A 49T10-0005-TA-73
09/07/05 Himco Waste-Away Service, Inc., et al. v. Indiana Department of State Revenue, et al. N/A 49T10-0006-TA-76
08/04/05 Joe Gundersen v. Indiana Dept. of State Revenue N/A 49T10-0503-TA-16
08/04/05 Meadowbrook North Apartments v. Brenda Conner,Assessor of Noble Township, Wabash County, N/A 49T10-0203-TA-35
07/27/05 Miller Brewing Co. v. Indiana Dept. of State Revenue N/A 49T10-0110-TA-82
07/14/05 Richard M. and Margaret A. Rost v. Dept. of Local Government Finance N/A 71T10-0107-TA-65
07/14/05 William E. and Susan M. Sauter v. Dept. of Local Government Finance N/A 71T10-0107-TA-63
07/14/05 Leo J. Mansi v. Dept. of Local Government Finance N/A 71T10-0107-TA-62
07/14/05 Melvin Lonowski v. Charlestown Township Assessor N/A 49T10-0203-TA-37
07/14/05 Brian Sullivan v. Indiana Dept. of State Revenue N/A 49T10-0101-TA-1
07/14/05 John C. and Cynthia S. Reid v. Dept. of Local Government Finance N/A 71T10-0107-TA-66
07/13/05 Anthony Pace v. Indiana Dept. of State Revenue N/A 71T10-0103-TA-26
07/01/05 Hubler Realty Co. v. Dept. of Local Government Finance N/A 49T10-0107-TA-72
06/30/05 Johnson Oil Co. v. Center Township Assessor N/A 49T10-0408-TA-36
06/30/05 Kooshtard Properties, LLC v. Howard Co. Assessor N/A 49T10-0408-TA-35
06/23/05 Crawfordsville Community School Corp. v. Carole Lynn Barton, Margaret Sue Howell, Indiana Dept. of Local Government Finance N/A 49T10-0502-TA-15
06/06/05 Arcadia Court Apts. of Bloomington and Brandon Court Apts. of Bloomington v. St. Bd. of Tax Commissioners N/A 49T10-0501-TA-2, 49T10-0501-TA-3, 49T10-0501-TA-4, 49T10-0501-TA-5

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

Last modified on Friday, May, 16, 2008
Indiana Courts www.IN.gov/judiciary