Legal Opinion
Sahara Mart, Incorporated v. Indiana Department of State Revenue
Indiana Tax Court
Decided October 26, 2018No. 49T10-1709-TA-17PublishedCited by 2 opinions
1Opinion of the CourtWentworth, J.
Sahara Mart, Incorporated, has challenged the Indiana Department of State Revenue's final determination assessing it with unpaid Indiana sales tax liabilities for the 2013, 2014, and 2015 tax years (the years at issue). The matter is currently before the Court on the Department's "Motion for Sanctions and Contempt" ("Motion"). The Court, being duly advised in the premises, grants the Department's Motion.
FACTS AND PROCEDURAL HISTORY
Sahara Mart owned and operated two grocery stores in Bloomington, Indiana during the years at issue. (Pet'r Original Tax Appeal Pet. ("Pet.") ¶¶ 3, 4; Jt. Stip.…
2Cases cited24 opinions
- Ramirez v. T&H Lemont, Inc.Court of Appeals for the Seventh Circuit · 2016
- Montano v. City of ChicagoCourt of Appeals for the Seventh Circuit · 2008
- Prime Mortgage USA, Inc. v. NicholsIndiana Court of Appeals · 2008
- City of Gary v. MajorIndiana Supreme Court · 2005
- Mortgage Consultants, Inc. v. MahaneyIndiana Supreme Court · 1995
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3Cited by2 opinions
- Goshen Public Library of Elkhart County, Indiana v. Department of Local Government Finance of the State of IndianaIndiana Tax Court · 2019
- Robert Carmichael v. Separators, Inc.Indiana Court of Appeals · 2020