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Sunday, December 09, 2012

Ind. Decisions - Tax Court posts one Friday

In Miller Pipeline Corp. v. IDOR, a 13-page NFP opinion, Sr. Judge Fisher writes:

Miller Pipeline Corporation (hereinafter “MPC”) appeals the Indiana Department of State Revenue’s final determination denying its claim for refund of gross retail (sales) and use tax paid between 2005 and 2007. The matter is currently before the Court on the Department’s motion to dismiss, which the Court denies. * * *

In its motion, the Department provides two reasons why this case should be dismissed. First, it asserts that MPC, pursuant to the doctrine of res judicata, is precluded from litigating it. In the alternative, the Department asserts that the affirmative defense of accord and satisfaction defeats any claims made by MPC in the current case. * * *

Because MPC could not have made any argument regarding the propriety of the proposed assessments against it until the Department denied its refund claim on September 27, 2010, it did not have a “full and fair opportunity” to litigate that issue in Miller Pipeline 1. Therefore, issue preclusion does not bar the current action from being litigated. * * *

The Department has failed to demonstrate a meeting of the minds regarding the settlement’s applicability to the issues contained in Miller Pipeline 2, and accord and satisfaction will not bar the current action from being litigated.

Posted by Marcia Oddi on December 9, 2012 08:42 PM
Posted to Ind. Tax Ct. Decisions