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Monday, December 29, 2014

Ind. Decisions - Tax Court posts one today, filed Dec. 24

ILB: Again today (earlier posting here) the Tax Court has posted an opinion that is a scanned, password-protected, locked document, thereby allowing no OCR and no pasting of quotes. The only way to pull quotes from this document would be to print it out, scan it, and then OCR the result. One presumes this locking of a public document is not intentional, but is a continuing technical oversight.

In Sac Finance, Inc. v. Indiana Department of State Revenue, a 12-page opinion filed Dec. 24th, but posted today, Judge Wentworth finds that "the calculation of Indiana's bad debt deduction excludes market discount income."

Posted by Marcia Oddi on December 29, 2014 10:57 AM
Posted to Ind. Tax Ct. Decisions