Legal Opinion
Whirlpool Corp. v. State Board of Tax Commissioners
Indiana Court of Appeals
Decided December 11, 1975No. 1-175A8PublishedCited by 15 opinions
1Opinion of the CourtLybkook, J.
— Plaintiff-appellant Whirlpool Corporation appeals from a judgment upholding a business personal property tax assessment made by defendant-appellee State Board. of Tax Commissioners (Board). Although several issues are presented, those dispositive of this appeal are:(1) Whether the statute of limitations barred the Board’s reassessment.(2) Whether the doctrine of legislative acquiescence estopped Board from denying Whirlpool an exemption.
The facts are undisputed and reveal that on June 15, 1969, Whirlpool filed its 1969 business personal property tax return. The return reported business…
2Cases cited6 opinions
- Baker v. COMPTONIndiana Supreme Court · 1965
- State Board of Tax Commissioners v. WrightIndiana Court of Appeals · 1966
- State Bd. of Tax Comm. v. Methodist Home for AgedIndiana Court of Appeals · 1968
- State Board of Tax Commissioners v. OliveriusIndiana Court of Appeals · 1973
- State Board of Tax Commissioners v. Warner Press, Inc.Indiana Court of Appeals · 1970
1 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Citizens Action Coalition of Indiana, Inc. v. Northern Indiana Public Service Co.Indiana Supreme Court · 1985
- State Ex Rel. Crooke v. LugarIndiana Court of Appeals · 1976
- Indiana Department of Revenue v. Glendale-Glenbrook AssociatesIndiana Supreme Court · 1981
- Hunt v. ShettleIndiana Court of Appeals · 1983
- Indiana State Board of Tax Commissioners v. Fraternal Order of Eagles, Lodge No. 255Indiana Supreme Court · 1988
10 more not listed; retrieve them via the Exa API.