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Tuesday, November 22, 2011

Ind. Decisions - Tax Court posts two today, both dated Nov. 21st

In Estate of Christine L. Neterer, Deceased; Deborah Pollock and Marilyn Humbarger, Co-Personal Representatives v. Indiana Dept. of State Revenue, a 13-page opinion, Sr. Judge Fisher writes:

Deborah Pollock and Marilyn Humbarger, as personal representatives of the Estate of Christine L. Neterer (Estate), appeal the Elkhart Circuit Courts '(probate court) entry of summary judgment against the Estate and in favor of the Indiana Department of State Revenue, Inheritance Tax Division (Department). On appeal, they raise one issue: whether the probate court erred in granting summary judgment in favor of the Department. * * *

A court may not assign a fair market value to property if that value is outside the range of values supported by the evidence. Balicki v. Balicki, 837 N.E.2d 532, 539 (Ind. Ct. App. 2005), trans. denied. In this case, the evidence demonstrates that the subject property, in its entirety, appraised at $855,250. One-half of that value, which reflects Neterer's undivided one-half interest in the property, is $427,625. Consequently, the record evidence supports the probate court's conclusion as to the fair market value of the subject property. For the foregoing reasons, the Court AFFIRMS the probate court's grant of summary judgment in favor of the Department.

In Gordon A. Etzler v. Indiana Department of State Revenue, a 7-page opinion, Judge Wentworth writes:
A court may not assign a fair market value to property if that value is outside the range of values supported by the evidence. Balicki v. Balicki, 837 N.E.2d 532, 539 (Ind. Ct. App. 2005), trans. denied. In this case, the evidence demonstrates that the subject property, in its entirety, appraised at $855,250. (See Appellants' App. Vol. II at 22-29.) One-half of that value, which reflects Neterer's undivided one-half interest in the property, is $427,625. Consequently, the record evidence supports the probate court's conclusion as to the fair market value of the subject property. For the foregoing reasons, the Court AFFIRMS the probate court's grant of summary judgment in favor of the Department. * * *

[T]he lack of a final determination from the Department, which is the equivalent to the failure to exhaust administrative remedies, will act to deprive the Tax Court of subject matter jurisdiction in a case. * * *

Etzler's appeal is not an original tax appeal: it neither arises under the tax laws of Indiana nor does it appeal a final determination of the Department. Consequently, this Court lacks subject matter jurisdiction over Etzler's appeal and hereby GRANTS the Department's motion to dismiss.

Posted by Marcia Oddi on November 22, 2011 12:54 PM
Posted to Ind. Tax Ct. Decisions