Legal Opinion
Kentron, Inc. v. State Board of Tax Commissioners
Indiana Tax Court
Decided June 11, 1991No. 71T05-8911-TA-00052PublishedCited by 2 opinions
1Opinion of the Court
FISHER, Judge.
Kentron, Inc. (Kentron) appeals the State Board of Tax Commissioners' (State Board) final determination, finding Kentron and the predecessor corporations waived the exemption provided by IC 6-1.1-10-29 and 6-1.1-10-80. In its final determination, the State Board assessed personal property for the tax years 1984, 1985, 1986, and 1987 in the amounts of $1,837,400, $867,810, $876,-070, and $371,610, respectively. This matter comes before the court on Kentron's motion for summary judgment and the State Board's response thereto.
FACTS
Kentron submitted the affidavit of Richard K.…
2Cases cited29 opinions
- Board of Comm'rs of Jackson Cty. v. United StatesSupreme Court of the United States · 1939
- Dennis v. HigginsSupreme Court of the United States · 1991
- Carpenter v. ShawSupreme Court of the United States · 1930
- Ward v. Board of Commr's of Love Cty.Supreme Court of the United States · 1920
- Carson Petroleum Co. v. Vial, Sheriff & Tax CollectorSupreme Court of the United States · 1929
24 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Union Carbide Corp. v. State Board of Tax CommissionersDistrict Court, S.D. Indiana · 1993
- Monarch Steel Co. v. State Board of Tax CommissionersIndiana Tax Court · 1996