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Friday, August 09, 2013

Ind. Decisions - Tax Court issues one today

In Miller Pipeline Corporation v. Indiana Dept. of State Revenue, a 10-page opinion, Sr. Judge Fisher writes:

Miller Pipeline Corporation 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 Miller Pipeline’s motion for partial summary judgment (Motion), which the Court denies. * * *

Miller Pipeline’s Motion presents the Court with ten different issues, each asserting one reason or another as to why it believes the Department erroneously denied its refund claim. (See Pet’r Br. Supp. Mot. Partial Summ. J. (“Pet’r Br.”) at 6-20.) Pursuant to Trial Rule 56(C), Miller Pipeline also designated the evidence upon which it premised each of its issues. Specifically, Miller Pipeline provided the Court with 15 documents – labeled Exhibits 13 through 27 – to show that there were no genuine issues of material fact. (See Pet’r Des’g Evid.; Pet’r Br., Exs. 13-27.) Given the numerous infirmities with that designated evidence, however, the Court will not be granting Miller Pipeline’s Motion.

In order to address the infirmities with Miller Pipeline’s designated evidence – yet conserve judicial resources – the Court’s opinion today will speak only to two of Miller Pipeline’s issues. Indeed, the exhibits specifically designated by Miller Pipeline with respect to those two issues suffer from particular problems that permeate all of Miller Pipeline’s designated evidence. * * *

The evidence Miller Pipeline submitted to support its Motion has not been properly designated and is inadmissible. Accordingly, Miller Pipeline’s motion for partial summary judgment is hereby DENIED in its entirety.

Posted by Marcia Oddi on August 9, 2013 08:08 PM
Posted to Ind. Tax Ct. Decisions