Legal Opinion
Don Medow Motors, Inc. v. Indiana State Board of Tax Commissioners
Indiana Tax Court
Decided October 19, 1989No. 71T05-8811-TA-00071PublishedCited by 4 opinions
1Opinion of the Court
FISHER, Judge.
FACTS
Don Medow Motors, Inc. is an Indiana corporation in the business of selling new and used automobiles. Medow timely filed its Business Tangible Personal Property Return (Form 108) with the Portage Township Assessor, St. Joseph County. On this return Medow self-assessed its personal property as of March 1, 1985 and claimed abnormal obsolescence deductions for various vehicles. The Indiana State Board of Tax Commissioners issued its Final Assessment Determination on September 30, 1986. The Board assessed Medow for $490,060 and disallowed the deductions for abnormal…
2Cases cited6 opinions
- State Board of Tax Commissioners v. Gatling Gun Club, Inc.Indiana Court of Appeals · 1981
- Southeastern Bldg. Corp. v. Commissioner of Int. Rev.Court of Appeals for the Fifth Circuit · 1945
- Meridian Hills Country Club v. State Board of Tax CommissionersIndiana Tax Court · 1987
- State Line & Sullivan R. v. PhillipsCourt of Appeals for the Third Circuit · 1938
- Bradley v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1950
1 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Clark v. State Board of Tax CommissionersIndiana Tax Court · 1998
- Glass Wholesalers, Inc. v. State of Indiana Board of Tax CommissionersIndiana Tax Court · 1991
- Harbor Food Plaza, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1994
- National Briquette Corp. v. State, Board of Tax CommissionersIndiana Court of Appeals · 1992