Friday, November 20, 2015
Ind. Decisions - Tax Court posts one today
In J.S. Marten, Inc., Janice S. Marten, and Christopher M. Marten v. Indiana Department of State Revenue, a 7-page opinion, Sr. Judge Fisher writes:
J.S. Marten, Inc., Janice S. Marten, and Christopher M. Marten (the Martens) have appealed the Indiana Department of State Revenue’s denial of their claim for a refund of sales tax remitted for the 2004, 2005, and 2006 tax years (“the years at issue”). The matter, currently before the Court on the Department’s Motion to Dismiss, presents two issues: 1) whether the Court has subject matter jurisdiction over the Martens’ appeal; and, if so, 2) whether the Martens have failed to state a claim upon which relief can be granted. * * *
The facts alleged in the Martens’ petition do not rebut the fact that their refund claim was not timely filed nor do they raise an alternative basis for relief. Accordingly, the Department’s Motion to Dismiss on the basis that the Martens failed to state a claim upon which relief can be granted is hereby GRANTED.
Posted by Marcia Oddi on November 20, 2015 01:27 PM
Posted to Ind. Tax Ct. Decisions