Legal Opinion
Mid-America Mailers, Inc. v. State Board of Tax Commissioners
Indiana Tax Court
Decided August 15, 1994No. 45T10-9211-TA-00089PublishedCited by 7 opinions
1Opinion of the Court
FISHER, Judge.
The Petitioner, Mid-America Mailers, Inc. (Mid-America), appeals the final determination of the Respondent, the State Board of Tax Commissioners (the State Board) assessing non-owned business personal property to Mid-America for the March 1, 1991, assessment date.
ISSUES
I. Whether the First Amendment to the United States Constitution bars imposition of the property tax on the non-owned business personal property.
II. Whether the State Board properly determined the tax and assessed it to Mid-America as a non-owner in possession.
III. Whether Mid-America is entitled to an exemption…
2Cases cited29 opinions
- Richmond Newspapers, Inc. v. VirginiaSupreme Court of the United States · 1980
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Minneapolis Star & Tribune Co. v. Minnesota Commissioner of RevenueSupreme Court of the United States · 1983
- Regan v. Time, Inc.Supreme Court of the United States · 1984
- Arkansas Writers' Project, Inc. v. RaglandSupreme Court of the United States · 1987
24 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Roehl Transport, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1995
- State Board of Tax Commissioners v. Two Market Square Associates Ltd. PartnershipIndiana Supreme Court · 1997
- Bailey v. Indiana Department of State RevenueIndiana Tax Court · 1994
- Dav-Con, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1994
- Sony Music Entertainment, Inc. v. Indiana State Board of Tax CommissionersIndiana Tax Court · 1997
2 more not listed; retrieve them via the Exa API.