Legal Opinion
Kimco Leasing, Inc. v. State Board of Tax Commissioners
Indiana Tax Court
Decided October 18, 1995No. 49T10-9211-TA-00092, 02T10-9402-TA-00079PublishedCited by 23 opinions
1Opinion of the Court
FISHER, Judge.
Kimeo Leasing, Inc. (Kimeo) appeals two final determinations of the State Board of Tax Commissioners (the State Board), one assessing Kimeo's business personal property for the March 1, 1991, assessment date, the other assessing Kimeo's business personal property for the March 1, 1992 assessment date.
ISSUES
Whether Kimeo is the "owner" of leased equipment for purposes of taxation under IND.CODE 6-1.1-2-4(a).
Whether Kimco filed business personal property tax returns in certain counties for the March 1, 1991, assessment.
Whether the personal property taxes imposed on Kimeo for the…
2Cases cited14 opinions
- In the Matter of Marhoefer Packing Company, Inc., Bankrupt, Appeal of Robert Reiser & Company, Inc., CreditorCourt of Appeals for the Seventh Circuit · 1982
- McEntire v. Indiana National BankIndiana Court of Appeals · 1984
- Adkins v. Indiana Employment Security DivisionIndiana Court of Appeals · 1946
- Morris v. Lyons Capitol Resources, Inc.Indiana Court of Appeals · 1987
- Carlson v. GiacchettiMassachusetts Appeals Court · 1993
9 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- In Re QDS Components, Inc.United States Bankruptcy Court, S.D. Ohio · 2002
- In Re Grubbs Construction Co.United States Bankruptcy Court, M.D. Florida · 2005
- PSINet, Inc. v. Cisco Systems Capital Corp. (In Re PSINet, Inc.)United States Bankruptcy Court, S.D. New York · 2001
- Worldcom, Inc. v. General Electric Global Asset Management Services (In Re Worldcom, Inc.)United States Bankruptcy Court, S.D. New York · 2006
- In Re Triplex Marine Maintenance, Inc.United States Bankruptcy Court, E.D. Texas · 2000
18 more not listed; retrieve them via the Exa API.