Legal Opinion
Paul Heuring Motors, Inc. v. State Board of Tax Commissioners
Indiana Tax Court
Decided September 14, 1993No. 45T10-9206-TA-00042PublishedCited by 14 opinions
1Opinion of the Court
FISHER, Judge.
The Petitioner, Paul Heuring Motors, Inc. (Heuring), appeals the final determination of the Respondent, the State Board of Tax Commissioners (the State Board), assessing Heuring's business personal property for the March 1, 1991, assessment.
FACTS
Heuring, an Indiana corporation with its principal place of business in Hobart Township, Lake County, operates an automobile dealership. Heuring sells both new Ford automobiles and trucks in addition to used vehicles.
On or about February 26, 1991, Heuring moved fewer than half of its vehicles to a lot in Porter County for a special sale.…
2Cases cited10 opinions
- Indiana Department of State Revenue v. Caylor-Nickel Clinic, P.C.Indiana Supreme Court · 1992
- Caylor-Nickel Clinic, P.C. v. Indiana Department of State RevenueIndiana Tax Court · 1991
- Wirth v. State Board of Tax CommissionersIndiana Tax Court · 1993
- Meridian Hills Country Club v. State Board of Tax CommissionersIndiana Tax Court · 1987
- Rogers v. State Board of Tax CommissionersIndiana Tax Court · 1991
5 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Clark v. State Board of Tax CommissionersIndiana Tax Court · 1998
- GTE North Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1994
- Western Select Properties, L.P. v. State Board of Tax CommissionersIndiana Tax Court · 1994
- Kimco Leasing, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1995
- Thorntown Telephone Co. v. State Board of Tax CommissionersIndiana Tax Court · 1994
9 more not listed; retrieve them via the Exa API.