Legal Opinion
Jewell Grain Co. v. State Board of Tax Commissioners
Indiana Tax Court
Decided June 2, 1988No. Cause 86T05-8705-TA-00020PublishedCited by 5 opinions
1Opinion of the Court
FISHER, Judge.
STATEMENT OF CASE
Petitioner, Jewell Grain Company, Inc., appeals the Indiana State Board of Tax Commissioner's final determination that Jewell should be assessed as of March 1, 1986, for grain which it possessed but did not own. The case is before this Court on Jewell's motion for summary judgment.
FACTS AND DECISION
Jewell acquired a grain elevator in Steuben Township, Warren County, Indiana, in June of 1985. It filed its first Indiana business tangible personal property tax return on or before May 15, 1986, listing all the grain which it owned. It did not file a Form 103-N with…
2Cases cited5 opinions
- Brinson v. Sheriff's Merit Bd. of Jefferson Cty.Indiana Court of Appeals · 1979
- Hale v. Review Board of the Indiana Employment Security DivisionIndiana Court of Appeals · 1983
- Empire Gas of Rochester, Inc. v. StateIndiana Court of Appeals · 1985
- Wright v. Weil Bros. & Co.Indiana Court of Appeals · 1921
- State ex rel. Carter v. Farmers Elevator Co.Indiana Court of Appeals · 1919
3Cited by5 opinions
- State Board of Tax Commissioners v. Jewell Grain Co.Indiana Supreme Court · 1990
- Wetzel Enterprises, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1998
- Bailey Seed Farms, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1989
- Miller v. Indiana Department of Workforce DevelopmentIndiana Court of Appeals · 2007
- Lakeview Country Club, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1991