Legal Opinion
W.H. Paige & Co. v. State Board of Tax Commissioners
Indiana Tax Court
Decided July 19, 2000No. 49T10-9611-TA-157PublishedCited by 5 opinions
1Opinion of the CourtFisher, J.
W.H. Paige & Co. (Paige) challenges the final determination of the State Board of Tax Commissioners (State Board) assessing Paige a 20% undervaluation penalty pursuant to Ind. Code Ann. § 6-1.1-37-7(e) (West 2000) for failing to file the required personal property tax returns on musical instruments that Paige leases to its customers. The sole issue for the Court’s consideration is whether “interpretive differences” existed between Paige and the State Board regarding the applicability of personal property tax that precludes the imposition of the undervaluation penalty. For the reasons stated…
2Cases cited10 opinions
- Clark v. State Board of Tax CommissionersIndiana Tax Court · 1998
- Wetzel Enterprises, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1998
- Hyatt Corp. v. Department of State RevenueIndiana Tax Court · 1998
- Monarch Steel Co. v. State Board of Tax CommissionersIndiana Tax Court · 1993
- Dana Corp. v. State Board of Tax CommissionersIndiana Tax Court · 1998
5 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Long v. Wayne Township AssessorIndiana Tax Court · 2005
- Lake County Assessor v. Amoco Sulfur Recovery Corp.Indiana Tax Court · 2010
- Griffin v. Department of Local Government FinanceIndiana Tax Court · 2002
- Talesnick v. State Board of Tax CommissionersIndiana Tax Court · 2001
- Inland Container Corp. v. State Board of Tax CommissionersIndiana Tax Court · 2001