Legal Opinion
State Board of Tax Commissioners v. Jewell Grain Co.
Indiana Supreme Court
Decided July 12, 1990No. 86S00-8812-TA-981PublishedCited by 58 opinions
1Opinion of the Court
SHEPARD, Chief Justice.
Jewell Grain acquired a grain elevator in Steuben Township, Warren County, during June 1985. Jewell filed its first Indiana business tangible personal property tax return for the elevator on May 15, 1986. On that return, Jewell listed the grain it owned, but it failed to file a Form 108-N indicating property that was in its possession but owned by someone else. In October 1986, the State Board of Tax Commissioners audited Jewell. The Board requested that Jewell provide the information that should have been on the Form 1083-N. Jewell did so.
The Board compared the…
2Cases cited12 opinions
- Buck v. MillerIndiana Supreme Court · 1896
- State Board of Tax Commissioners v. South Shore MarinaIndiana Court of Appeals · 1981
- Renick v. United StatesUnited States Court of Claims · 1982
- Nyce v. SchmollIndiana Court of Appeals · 1907
- Empire Gas of Rochester, Inc. v. StateIndiana Court of Appeals · 1985
7 more not listed; retrieve them via the Exa API.
3Cited by58 opinions
- Indiana High School Athletic Ass'n v. Carlberg Ex Rel. CarlbergIndiana Supreme Court · 1997
- Johnson County Farm Bureau Cooperative Ass'n v. Indiana Department of State RevenueIndiana Tax Court · 1991
- Poehlman v. FefermanIndiana Supreme Court · 1999
- Ashlin Transportation Services, Inc. v. Indiana Unemployment Insurance BoardIndiana Court of Appeals · 1994
- Wetzel Enterprises, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1998
53 more not listed; retrieve them via the Exa API.