Legal Opinion
State Line Elevator, Inc. v. State Board of Tax Commissioners
Indiana Tax Court
Decided July 13, 1988No. 86T05-8709-TA-00042PublishedCited by 3 opinions
1Opinion of the Court
FISHER, Judge.
Petitioner, State Line Elevator, Inc., has filed an original tax appeal concerning the Respondent's, State Board of Tax Commissioners, final determination that State Line is liable for additional business personal property tax on grain stored in its elevators on March 1, 1986. The State Board has filed a motion for partial summary judgment, in which it asks this court to decide two issues as a matter of law. The issues involved are:(1) Does State Line have a constitutional right to a jury trial in this matter?(2) Does the tax assessment violate the Commerce Clause of the United…
2Cases cited19 opinions
- Spies v. IllinoisSupreme Court of the United States · 1887
- Pierce v. Ford Motor Co. Mahone v. Ford Motor CoCourt of Appeals for the Fourth Circuit · 1951
- Eilenbecker v. District Court of Plymouth CountySupreme Court of the United States · 1890
- Minnesota v. BlasiusSupreme Court of the United States · 1933
- Edwards v. ElliottSupreme Court of the United States · 1874
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3Cited by3 opinions
- E.P. v. Marion County Office of Family & ChildrenIndiana Court of Appeals · 1995
- State Line Elevator, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1988
- Vriginia Garwood v. Indiana Department of State RevenueIndiana Tax Court · 2014