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Friday, June 03, 2016

Ind. Decisions - Tax Court issues two rulings today in income tax dispute

In John and Sylvia Von Ermannsdorff v. Indiana Department of State Revenue, a 10-page opinion, Judge Wentworth writes:

John and Sylvia von Erdmannsdorff challenge the Indiana Department of State Revenue’s assessments of adjusted gross income tax (AGIT) for the 2000 through 2009 tax years (“years at issue”). The matter is currently before the Court on the Department’s Motion for Summary Judgment and the von Erdmannsdorffs’ Counter-Motion for Partial Summary Judgment. The Court consolidates and restates the issues as follows:

I) Whether the von Erdmannsdorffs rebutted the presumption of correctness afforded to the Department’s best information available (BIA) assessments; and if so,
II) Whether the Department erred in calculating the von Erdmannsdorffs’ Indiana adjusted gross income by combining the gross receipts but failing to account for the additional business expense deductions.

Upon review, the Court finds in favor of the von Erdmannsdorffs.

In John and Sylvia Von Erdmannsdorff v. Indiana Department of State Revenue (mem. dec.), a 6-page, NFP opinion, Judge Wentworth writes:
John and Sylvia von Erdmannsdorff have moved to strike certain statements anddesignated evidence that support the Indiana Department of State Revenue’s motion for summary judgment. More specifically, the von Erdmannsdorffs claim that two depositions as well as the statements and designated evidence regarding their income tax returns, their inventory records, and BizStats are not admissible. The Court, having held a hearing thereon and being duly advised, grants the von Erdmannsdorffs’ motions in part and denies them in part. * * *

For the above-stated reasons, the Court GRANTS the von Erdmannsdorffs’ motions to strike with respect to the Department’s statements and designated evidence regarding the von Erdmannsdorffs’ purported failure to file income tax returns for dates before the years at issue. The Court, however, DENIES the von Erdmannsdorffs’ motions to strike with respect to the depositions, the statements regarding the inventory records, and the statements regarding BizStats.

Posted by Marcia Oddi on June 3, 2016 04:06 PM
Posted to Ind. Tax Ct. Decisions