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Friday, March 29, 2013

Ind. Decisions - More on: Worrisome slowdown at Tax Court?

Last Friday the ILB reprinted an item from March 25th issue of the subscription-only Indiana Legislative Insight (ILI), but only after a great deal of thought.

The new, April 1 issue of ILI has just arrived. It includes this follow-up to last week's report:

In a March 28 Senate Committee on Appropriations budget hearing, Indiana Tax Court Judge Martha Wentworth requested additional operational funding for the Tax Court (citing a recent report in [ILI] that outlined the burden on the court). “The message is clear,” she said. “We need to change things to be more productive.” Judge Wentworth, who is only the second judge in the court’s history, said the additional dollars would be directed toward hiring another staffer and making some one-time technology investments.

The Tax Court currently employs two law clerks and is in the process of hiring a third. Most of the Indiana Court of Appeals judges and the Indiana Supreme Court have three clerks as well as a cadre of senior attorneys which the Tax Court does not have.

Judge Wentworth also updated the numbers we recently served up for you. Approximately 140 cases are currently pending in the Tax Court, she told lawmakers, including 10 she just received on Wednesday.

As far as cases under advisement, 12 rulings have been written that will be published as soon as the quality control process is complete (one of those rulings was released Thursday, dealing with “the proper calculation of Indiana net operating losses (NOLs) available for carryover when a corporation receives dividend income from its foreign subsidiaries (Foreign Source Dividends or FSDs),” an appeal initiated in 2008 involving an audit of an international company’s 1996 through 2003 tax returns), while another 30 cases are under advisement without finished drafts.

Posted by Marcia Oddi on March 29, 2013 09:57 AM
Posted to Ind. Tax Ct. Decisions