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Monday, September 26, 2016

Ind. Decisions - Tax Court posts one today, decided Sept. 23

In Thor Industries, Inc. and Subsidiaries v. Indiana Department of Revenue, a 9-page opinion, Judge Wentworth writes:

Thor Industries, Inc. and Subsidiaries (collectively “Thor”) has moved to withdraw twenty-nine separately numbered requests for admissions that were conclusively admitted by operation of law when Thor failed to timely respond to the Indiana Department of State Revenue’s First Request for Admissions. The Court grants Thor’s motion. * * *

In instances like these, where a litigant’s use of Trial Rule 36(B) contravenes the Rule’s important purpose of more quickly and efficiently reaching a resolution based on the actual facts, the Court may withdraw the admissions when the presentation of the merits will be subserved and the party benefitting from them is not prejudiced. See, e.g., id. at 353-54. Indeed, Trial Rule 36(B) “‘is not intended to provide a windfall to litigants[,]’” nor is it to be used as a “‘gotcha’ device” or “‘as a trap to prevent the presentation of the truth in a full hearing[;]’” instead, it is to be used “‘as a tool for the fair disposition of litigation with a minimum of delay.’” See id. at 354 (citations omitted). Accordingly, and in keeping with this Court’s long-standing policy of deciding cases on their merits, the Court GRANTS Thor’s Motion. Consistent with the Court’s Order of August 26, 2016, the Department shall file a Notice regarding its intent to maintain or withdraw its Motion for Summary Judgment on or before September 30, 2016.

Posted by Marcia Oddi on September 26, 2016 01:47 PM
Posted to Ind. Tax Ct. Decisions