Legal Opinion
Monarch Steel Co. v. State Board of Tax Commissioners
Indiana Tax Court
Decided April 16, 1993No. 49T10-9111-TA-00060PublishedCited by 22 opinions
1Opinion of the Court
FISHER, Judge.
The Petitioner, Monarch Steel Company, Inc. (Monarch), appeals from three final determinations by the Respondent, the State Board of Tax Commissioners (the State Board), assessing Monarch's business personal property for the March 1, 1987, 1988, and 1990 assessment dates. Monarch claims the State Board wrongly failed to grant it exemptions for personal property stored in interstate commerce under IND. CODE 6-1.1-10-29, 6-1.1-10-29.8, 6-1.1-10-29.5, and 6-1.1-10-80 (the interstate commerce exemptions), and raises three issues for the court's review:
I. Whether the State Board's…
2Cases cited18 opinions
- Hinshaw v. Board of Com'rs of Jay CountyIndiana Supreme Court · 1993
- State Ex Rel. Hatcher v. Lake Superior Court, Room ThreeIndiana Supreme Court · 1986
- Harlan Sprague Dawley, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1992
- Hatcher v. Indiana State Board of Tax CommissionersIndiana Tax Court · 1990
- General Motors Corp. v. Indiana Department of State RevenueIndiana Tax Court · 1991
13 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Indiana Waste Systems of Indiana, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1994
- USAir, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1993
- Fort Wayne National Corp. v. Indiana Department of State RevenueIndiana Tax Court · 1993
- Reams v. State Board of Tax CommissionersIndiana Tax Court · 1993
- Mynsberge v. Department of State RevenueIndiana Tax Court · 1999
17 more not listed; retrieve them via the Exa API.