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Tuesday, May 31, 2011

Ind. Decisions - Tax Court posts May 27th opinion

In Rent-A-Center East, Inc. v. Indiana Dept. of State Revenue (DOR), a 10-page opinion, the DOR had moved for sumary judgment. Judge Wentworth writes:

The parties raise several issues in their motions, which the Court consolidates and restates as whether the Department properly required RAC East to report its 2003 Indiana AGI tax liability using a combined income tax return with two of its affiliates. * * *

This Court has previously considered the effect of speculation and hypotheticals when offered to show the absence of a genuine issue of material fact in the context of summary judgment: * * *

The Department has failed to designate any facts to show it complied with Indiana Code ยง 6-3-2-2(p); therefore, it has not made a prima facie case that it is entitled to judgment as a matter of law. Consequently, the Court DENIES the Department's motion for summary judgment and GRANTS summary judgment in favor of RAC East, and REMANDS this matter to the Department for actions consistent with this opinion. The parties shall bear their own costs.

Posted by Marcia Oddi on May 31, 2011 12:39 PM
Posted to Ind. Tax Ct. Decisions