Friday, March 09, 2012
Ind. Decisions - A second Supreme Court opinion today
In Indiana Department of State Revenue v. Rent-A-Center East, Inc., a 7-page, 5-0 opinion, Chief Justice Shepard writes:
The Indiana Department of State Revenue conducted an audit of a taxpayer corporation, concluded that the corporation’s 2003 tax return did not fairly represent its income from Indiana sources, and proposed an assessment of additional tax liability. On the corporation’s appeal of the Department’s final determination, the Indiana Tax Court granted the corporation’s motion for summary judgment. We reverse and remand. * * *
The Tax Court required additional designated evidence, beyond the proposed assessment, in order for the Department to make its prima facie showing under Trial Rule 56(C). Because this was error, we reverse and remand so that the Tax Court may consider the motions for summary judgment on their merits in light of all the designated evidence the parties may tender.
Posted by Marcia Oddi on March 9, 2012 03:14 PM
Posted to Ind. Sup.Ct. Decisions