Legal Opinion

State Board of Tax Commissioners v. Gatling Gun Club, Inc.

Indiana Court of Appeals

Decided May 28, 1981No. 1-979A242PublishedCited by 40 opinions

1Opinion of the Court

RATLIFF, Judge.

STATEMENT OF THE CASE

The defendant-appellant State Board of Tax Commissioners appeals the judgment of the Hendricks Circuit Court in favor of the plaintiff-appellee Gatling Gun Club, Inc., on the latter’s action for judicial review of the State Board of Tax Commissioners’ denial of property tax exemption. 1

We reverse and remand.

STATEMENT OF THE FACTS

The Gatling Gun Club, Inc. (hereinafter called “the club”) is a not-for-profit corporation holding title to real and personal property in Marion County. On May 11, 1976, the club filed with the Auditor of Marion County an…

2Cases cited8 opinions

  1. Warren v. Indiana Telephone Co.Indiana Supreme Court · 1940
  2. Public Service Commission v. City of IndianapolisIndiana Supreme Court · 1956
  3. Department of Financial Institutions v. State BankIndiana Supreme Court · 1969
  4. Uhlir v. RitzIndiana Supreme Court · 1970
  5. City of Evansville v. NelsonIndiana Supreme Court · 1964

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3Cited by40 opinions

  1. Osolo Township v. Elkhart Maple Lane Associates L.P.Indiana Tax Court · 2003
  2. Clark v. State Board of Tax CommissionersIndiana Tax Court · 1998
  3. Whitley Products, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1998
  4. Wirth v. State Board of Tax CommissionersIndiana Tax Court · 1993
  5. GTE North Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1994

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