Legal Opinion
GTE North Inc. v. State Board of Tax Commissioners
Indiana Tax Court
Decided April 29, 1994No. 49T10-9107-TA-00034, 49T10-9107-TA-00035PublishedCited by 31 opinions
1Opinion of the Court
FISHER, Judge.
GTE North Incorporated (GTE) and Con-tel of Indiana, Inc. (collectively referred to as the Telephone Companies) appeal the State ' Board of Tax Commissioners' (the State Board) assessment of their distributable property for 1991.
ISSUES
I. Whether a prior settlement of litigation between GTE and the State Board operates to bar GTE from maintaining all or part of this litigation.
II. Whether the Telephone Companies are entitled to economic obsolescence adjustments for their distributable property.
III. Whether the State Board's application of a 30 percent floor to the Telephone…
2Cases cited26 opinions
- Indiana Department of State Revenue v. Caylor-Nickel Clinic, P.C.Indiana Supreme Court · 1992
- Johnson County Farm Bureau Cooperative Ass'n v. Indiana Department of State RevenueIndiana Tax Court · 1991
- Manns v. State of Indiana Department of HighwaysIndiana Supreme Court · 1989
- Caylor-Nickel Clinic, P.C. v. Indiana Department of State RevenueIndiana Tax Court · 1991
- Bielski v. ZornIndiana Tax Court · 1994
21 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- Clark v. State Board of Tax CommissionersIndiana Tax Court · 1998
- Canal Square Ltd. v. State Board of Tax CommissionersIndiana Tax Court · 1998
- Loveless Construction Co. v. State Board of Tax CommissionersIndiana Tax Court · 1998
- Western Select Properties, L.P. v. State Board of Tax CommissionersIndiana Tax Court · 1994
- Garcia v. State Board of Tax CommissionersIndiana Tax Court · 1998
26 more not listed; retrieve them via the Exa API.