Legal Opinion
Sherry Designs, Inc. v. State Board of Tax Commissioners
Indiana Tax Court
Decided March 16, 1992No. 49T10-9110-TA-00055PublishedCited by 8 opinions
1Opinion of the Court
FISHER, Judge.
The Respondent, State Board of Tax Commissioners (State Board), moves to dismiss the Petitioner's, Sherry Designs, Inc. (Sherry), original tax appeal for lack of jurisdiction pursuant to Ind.Rules of Procedure, Trial Rule 12(B)(1). The State Board's motion asserts Sherry did not meet the statutory requirements to invoke this court's jurisdiction to hear an appeal of a final determination of the State Board.
FACTS
Sherry, by its accountant, 1 filed this action by mail on October 21, 1991, forty-six (46) days after the State Board entered and mailed its final determination. 2…
2Cases cited3 opinions
- Indiana State Highway Commission v. MorrisIndiana Supreme Court · 1988
- Christian Business Phone Book, Inc. v. Indianapolis Jewish Community Relations CouncilIndiana Court of Appeals · 1991
- Board of Trustees of the Town of Winamac v. HenryIndiana Court of Appeals · 1991
3Cited by8 opinions
- Bielski v. ZornIndiana Tax Court · 1994
- Monarch Steel Co. v. State Board of Tax CommissionersIndiana Tax Court · 1993
- Miller v. Gibson County Solid Waste Management DistrictIndiana Tax Court · 1993
- Indiana Model Co. v. State Board of Tax CommissionersIndiana Tax Court · 1994
- Mynsberge v. State Board of Tax CommissionersIndiana Tax Court · 1993
3 more not listed; retrieve them via the Exa API.