Legal Opinion
Dav-Con, Inc. v. State Board of Tax Commissioners
Indiana Tax Court
Decided December 8, 1998No. 45T10-9510-TA-00114PublishedCited by 5 opinions
1Opinion of the Court
FISHER, Judge.
Dav-Con, Inc. (Dav-Con) appeals the final determination of the State Board of Tax Commissioners (State Board) assessing not-owned business personal property located on its premises as of March 1, 1992 pursuant to this Court’s remand order in Dav-Con, Inc. v. State Board of Tax Commissioners, 644 N.E.2d 192 (Ind. Tax Ct.1994) (Dav-Con I)
ISSUES
I. Whether the State Board’s final determination with regard to the March 1, 1992 assessment of not-owned business personal property was without substantial evidentiary support and/or arbitrary or capricious.
II. Whether the State Board erred…
2Cases cited16 opinions
- Clark v. State Board of Tax CommissionersIndiana Tax Court · 1998
- State v. GriffinIndiana Supreme Court · 1948
- Cornell M. Jones, Cross-Appellee v. Commissioner of Internal Revenue, Cross-AppellantCourt of Appeals for the Tenth Circuit · 1990
- North Park Cinemas, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1997
- Estate of McLendon v. CommissionerCourt of Appeals for the Fifth Circuit · 1998
11 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Whitley Products, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1998
- W.H. Paige & Co. v. State Board of Tax CommissionersIndiana Tax Court · 1999
- PPG Industries, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1999
- Bill McClain, Jr. v. State of Indiana (mem. dec.)Indiana Court of Appeals · 2015
- Muncie Novelty Co. v. Department of State RevenueIndiana Tax Court · 1999