Legal Opinion
Community Christian Church, Inc. v. State Board of Tax Commissioners
Indiana Tax Court
Decided May 5, 1988No. 49T05-8707-TA-00028PublishedCited by 3 opinions
1Opinion of the Court
FISHER, Judge.
Community Christian Church, Inc. appeals the final determination of the State Board of Tax Commissioners, which denied the church's claim for exemption filed by the church pursuant to IC 6-1.1-10-16 and IC 6-1.1-10-21.
On February 15, 1986, the church entered into an executory land contract with John and Betty Hoffman to purchase property at 8929 Millersville Road, Indianapolis, Indiana. The land contract required the church to make a down payment of $22,-750; the balance of the $70,000 contract price was to be paid in two equal annual installments. A warranty deed was to be…
2Cases cited9 opinions
- Skendzel v. MarshallIndiana Supreme Court · 1973
- The First National Bank & Trust Company of Chickasha v. United StatesCourt of Appeals for the First Circuit · 1972
- Kimberlin v. TempletonIndiana Court of Appeals · 1913
- Indiana Department of State Revenue v. Estate of SmithIndiana Court of Appeals · 1984
- Jordan v. JohnsonIndiana Court of Appeals · 1912
4 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Word of His Grace Fellowship, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1999
- RCA Corp. v. State Board of Tax CommissionersIndiana Tax Court · 1988
- Indiana University Foundation v. State Board of Tax CommissionersIndiana Tax Court · 1988