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Legal Opinion

Monarch Steel Co. v. State Board of Tax Commissioners

Indiana Tax Court

Decided September 24, 1998No. 45T10-9610-TA-00134, 45T10-9506-TA-00055PublishedCited by 3 opinions

1Opinion of the Court

FISHER, Judge.

Monarch Steel Co. (Monarch) 1 appeals two final determinations of the State Board of Tax Commissioners (the State Board) denying Monarch an exemption for its business personal property for the 1987, 1988, 1990, 1991,1992, and 1995 tax years. 2

ISSUE

Did the State Board err in denying Monarch an inventory exemption?

FACTS AND PROCEDURAL HISTORY

Monarch is a steel service center located in East Chicago, Indiana. Monarch purchases steel plates, bars, and coils from manufacturers both inside and outside Indiana, and then resells them to customers both inside and outside Indiana.

Sometimes…

2Cases cited18 opinions

  1. Clark v. State Board of Tax CommissionersIndiana Tax Court · 1998
  2. Harlan Sprague Dawley, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1992
  3. Sangralea Boys Fund, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1997
  4. North Park Cinemas, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1997
  5. Western Select Properties, L.P. v. State Board of Tax CommissionersIndiana Tax Court · 1994

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3Cited by3 opinions

  1. Dodge v. State Board of Tax CommissionersIndiana Tax Court · 1999
  2. City Securities Corp. v. Department of State RevenueIndiana Tax Court · 1998
  3. Indiana Department of Revenue v. Interstate Warehousing, Inc.Indiana Supreme Court · 2003

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