Legal Opinion
W.H. Paige & Co. v. State Board of Tax Commissioners
Indiana Tax Court
Decided June 22, 1999No. 49T10-9611-TA-00157PublishedCited by 3 opinions
1Opinion of the CourtFisher, J.
W.H. Paige (Paige) appeals a final determination of the State Board of Tax Commissioners (State Board) assessing Paige on the March 1, 1995 assessment date for personal property tax on musical instruments Paige leased to its customers pursuant to rent-to-own agreements.
FACTS AND PROCEDURAL HISTORY
The facts of this case are not in dispute. Paige is engaged in the business of selling and leasing musical instruments. When leasing musical instruments, Paige uses two types of form leasing contracts. One of these form contracts is used to lease musical instruments under Paige’s “Rent-to-Rent…
2Cases cited24 opinions
- Skendzel v. MarshallIndiana Supreme Court · 1973
- 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
- In Re Keith Alan Powers, Debtor. Keith Alan Powers v. Royce Inc., D/B/A Royce RentalsCourt of Appeals for the Seventh Circuit · 1993
- Consumer Lease Network, Inc. v. Puckett (In Re Puckett)United States Bankruptcy Court, M.D. Tennessee · 1986
19 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Miller Structures, Inc. v. Indiana State Board of Tax CommissionersIndiana Tax Court · 2001
- Gangloff Industries, Inc. v. Generic Financing & Leasing, Corp.Indiana Court of Appeals · 2009
- W.H. Paige & Co. v. State Board of Tax CommissionersIndiana Tax Court · 2000