Legal Opinion
Kimco Leasing, Inc. v. State Board of Tax Commissioners
Indiana Tax Court
Decided October 15, 1993No. 49T10-9111-TA-00056PublishedCited by 4 opinions
1Opinion of the Court
FISHER, Judge.
The Petitioner, Kimco Leasing, Inc. (Kim-co), appeals the final determination of the Respondent, the State Board of Tax Commissioners (the State Board), assessing Kimco’s business personal property for the year 1990.
ISSUE
Kimco raises several issues, which the court consolidates as:
Whether the State Board properly assessed the 1990 business personal property tax against Kimco.
FACTS
Kimco, an Indiana corporation with its principal place of business in Fort Wayne, is in the business of third-party commercial equipment leasing. A typical Kimco transaction for the March 1990…
2Cases cited17 opinions
- In the Matter of Marhoefer Packing Company, Inc., Bankrupt, Appeal of Robert Reiser & Company, Inc., CreditorCourt of Appeals for the Seventh Circuit · 1982
- State Board of Tax Commissioners v. Jewell Grain Co.Indiana Supreme Court · 1990
- Jenkins v. KingIndiana Supreme Court · 1946
- McEntire v. Indiana National BankIndiana Court of Appeals · 1984
- Wirth v. State Board of Tax CommissionersIndiana Tax Court · 1993
12 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Kimco Leasing, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1995
- Rott Development Co. v. State Board of Tax CommissionersIndiana Tax Court · 1995
- Vernon v. SchusterAppellate Court of Illinois · 1996
- Hi-Temp, Inc. of Decatur County v. State Board of Tax CommissionersIndiana Tax Court · 1995