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Friday, October 22, 2004

Indiana Decisions - One Court of Appeals, Two Tax Court decisions posted today

Paul Cox v. SBC (10/22/04 IndCtApp) [ERISA; Preemption]
Darden, Judge

Issue. Whether Cox's claim is pre-empted by the Employee Retirement and Income Security Act ("ERISA"), 29 U.S.C. § 1001 et. seq. * * *

[W]e affirm the trial court's order granting SBC's motion for summary judgment. Cox's allegations that he is entitled to relief pursuant to the Indiana Wage deduction statute fails, as it is preempted by ERISA as a matter of law.
SHARPNACK, J., and ROBB, J., concur.

Jasper Wood Products, Inc. v. Dept. of Local Government Finance (10/22/04 IndTaxCt - NFP) [Property Tax Assessment]

Zorn Industries v. Dept. of Local Government Finance (10/22/04 IndTaxCt - NFP) [Property Tax Assessment]

"The issue before this Court is whether Zorn’s improvements are entitled to additional obsolescence depreciation, * * * For the foregoing reasons, the Court AFFIRMS the final determination of the State Board valuing Zorn’s property for the 1991 tax year."

Posted by Marcia Oddi on October 22, 2004 02:10 PM
Posted to Indiana Decisions