Legal Opinion
Rogers v. State Board of Tax Commissioners
Indiana Tax Court
Decided January 24, 1991No. 02T05-8910-TA-00044PublishedCited by 16 opinions
1Opinion of the Court
FISHER, Judge.
Charles W. Rogers, d/b/a Rogers For-malwear, (Rogers) appeals the final determination of the Indiana State Board of Tax Commissioners (State Board) concerning his March 1, 1987, business personal property tax assessment. The State Board denied the adjustment claimed under Regulation 50 I.A.C. 4.1-2-4 for formalwear Rogers purchased in 1984, disallowed the classification of formalwear in depreciation POOL NO. 1 under Regulation 50 I.A.C. 4.1-2-6, and determined an assessed valuation of $25,900 plus $4,940 in penalties.
ISSUES
Rogers’ appeal raises five issues for the court’s review:
2Cases cited8 opinions
- Public Service Commission v. City of IndianapolisIndiana Supreme Court · 1956
- Van Orman v. StateIndiana Court of Appeals · 1981
- Hatcher v. Indiana State Board of Tax CommissionersIndiana Tax Court · 1990
- Bailey Seed Farms, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1989
- LeSea Broadcasting Corp. v. State Board of Tax CommissionersIndiana Tax Court · 1988
3 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Johnson County Farm Bureau Cooperative Ass'n v. Indiana Department of State RevenueIndiana Tax Court · 1991
- Caylor-Nickel Clinic, P.C. v. Indiana Department of State RevenueIndiana Tax Court · 1991
- Wirth v. State Board of Tax CommissionersIndiana Tax Court · 1993
- Western Select Properties, L.P. v. State Board of Tax CommissionersIndiana Tax Court · 1994
- Monarch Steel Co. v. State Board of Tax CommissionersIndiana Tax Court · 1993
11 more not listed; retrieve them via the Exa API.