Legal Opinion

Weatherhead Co. v. State Board of Tax Commissioners

Indiana Court of Appeals

Decided April 20, 1972No. 771A137PublishedCited by 7 opinions

1Opinion of the CourtHoffman, C.J.

The primary issue presented by this appeal is whether, under the language of IC 1971, 6-1-31-4, Ind. Ann. Stat. § 64-1004 (Burns 1971 Supp.), a written notice of appeal is filed with the State Board of Tax Commissioners on the date that it is deposited in the United States Mail, or whether such notice is filed when it is actually received by the Board. The pertinent portion of § 64-1004, supra, provides:

“At any time within thirty (30) days after the board gives notice of its determination, an appeal may be taken by filing a written notice with the board asking for such appeal and designating…

2Cases cited18 opinions

  1. Powers v. StateIndiana Supreme Court · 1882
  2. Ballman v. DuffecyIndiana Supreme Court · 1952
  3. Burroughs Knight v. Lyles, Co. Chm.Texas Supreme Court · 1944
  4. Benjamin Parker Blades v. United StatesCourt of Appeals for the Ninth Circuit · 1969
  5. Wirtz v. Local Union 169, International Hod Carriers', Building & Common Laborers' Union of America, AFL-CIODistrict Court, D. Nevada · 1965

13 more not listed; retrieve them via the Exa API.

3Cited by7 opinions

  1. Ball Stores, Inc. v. State Board of Tax CommissionersIndiana Supreme Court · 1974
  2. State Board of Tax Commissioners v. Lesea Broadcasting Corp.Indiana Supreme Court · 1987
  3. LeSea Broadcasting Corp. v. State Board of Tax CommissionersIndiana Tax Court · 1987
  4. Margrat, Inc. v. Indiana State Board of Tax CommissionersIndiana Court of Appeals · 1982
  5. Wilks v. First National BankIndiana Court of Appeals · 1975

2 more not listed; retrieve them via the Exa API.

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