Legal Opinion
J.S. Marten, Inc., Janice S. Marten, and Christopher M. Marten v. Indiana Department of State Revenue
Indiana Tax Court
Decided November 20, 2015No. 49T10-1301-TA-8Published
1Opinion of the Court
ORDER ON RESPONDENT’S MOTION TO DISMISS
FISHER, Senior Judge.
J.S. Marten, Inc., Janice S. Marten, and Christopher M. Marten (the Martens) have appealed the Indiana Department of State Revenue’s denial of their claim for a refund of sales tax remitted for the 2004, 2005, and 2006 tax years (“the years at issue”). The matter, currently before the Court on the Department’s Motion to Dismiss, presents two issues: 1) whether the Court has subject matter jurisdiction over the Martens’ appeal; and, if so, 2) whether the Martens have failed to state a claim upon which relief can be granted.
FACTS AND…
2Cases cited7 opinions
- Matter of Adoption of HSIndiana Court of Appeals · 1985
- State v. Aisin USA Mfg., Inc.Indiana Supreme Court · 2011
- Pivarnik v. Northern Indiana Public Service Co.Indiana Supreme Court · 1994
- Hi-Way Dispatch, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 2001
- Izaak Walton League of America v. Lake County Property Tax Assessment Board of AppealsIndiana Tax Court · 2008
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