Legal Opinion
Tell City Boatworks, Inc. v. Indiana Department of State Revenue
Indiana Tax Court
Decided May 10, 2019No. 18T-TA-4PublishedCited by 1 opinion
1Opinion of the CourtWentworth, J.
This matter concerns the Indiana Department of State Revenue's "Motion to Exclude the AlliantGroup Report and Exclude or Limit the Proposed Testimony of Stacy Little." Upon review, the Court denies the Department's Motion in part and grants it in part.
BACKGROUND
On January 16, 2018, Tell City Boatworks, Inc. filed an original tax appeal challenging the Department's final determination that Tell City was not entitled to a qualified research expense credit (the "QRE credit") or an income tax refund for the 2010 tax year. Pursuant to the Court's Case Management Plan, the parties were ordered to…
2Cases cited4 opinions
- Malinski v. StateIndiana Supreme Court · 2003
- Walker v. LawsonIndiana Supreme Court · 1988
- Norfolk Southern Railway Co. v. Estate of WagersIndiana Court of Appeals · 2005
- Averitt Express, Inc. v. State of Indiana ex rel. Indiana Department of TransportationIndiana Court of Appeals · 2014
3Cited by1 opinion
- Tell City Boatworks, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 2020