Legal Opinion
LeSea Broadcasting Corp. v. State Board of Tax Commissioners
Indiana Tax Court
Decided March 23, 1987No. Cause 29T05-8612-TA-00057PublishedCited by 8 opinions
1Opinion of the Court
FISHER, Judge.
STATEMENT OF THE CASE
The Respondent, State Board of Tax Commissioners, having heretofore filed its Motion to Dismiss, and the Court being duly advised now finds:
The issue before this Court is whether a notice of intent to appeal is timely filed under IC 6-1.1-15-5(c)(1) (Supp.1986) when it is mailed within the prescribed time period but is not actually received by the State Board until after expiration of the statutory time period.
Petitioner LeSea Broadcasting Corp. (taxpayer) operates religious television stations. The taxpayer's claim for exemption under IC 6-1.1-10-16(a) was…
2Cases cited9 opinions
- Wirtz v. Local Union 169, International Hod Carriers', Building & Common Laborers' Union of America, AFL-CIODistrict Court, D. Nevada · 1965
- Clary v. National Friction Products, Inc.Indiana Supreme Court · 1972
- Ball Stores, Inc. v. State Board of Tax CommissionersIndiana Supreme Court · 1974
- Creasy v. United StatesDistrict Court, W.D. Virginia · 1933
- Lawrence County Commissioners v. ChorelyIndiana Court of Appeals · 1979
4 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Joyce Sportswear Co. v. State Board of Tax CommissionersIndiana Tax Court · 1997
- Uniden America Corp. v. Indiana Department of State RevenueIndiana Tax Court · 1999
- Indiana Sugars, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1997
- Graybar Electric Co. v. State Board of Tax CommissionersIndiana Tax Court · 2000
- Indiana Model Co. v. State Board of Tax CommissionersIndiana Tax Court · 1994
3 more not listed; retrieve them via the Exa API.