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Thursday, February 16, 2017

Ind. Decisions - Tax Court decides one today

In The University of Phoenix, Inc. v. Indiana Department of State Revenue, a 9-page order, Judge Wentworth writes:

After having successfully defended against and prosecuted discovery enforcement motions either in whole or in part, both the University of Phoenix, Inc. and the Indiana Department of State Revenue claim that an award of expenses pursuant to Indiana Trial Rule 37(A)(4) is warranted. The Court agrees. * * *

The Court, having considered the requirements of Trial Rule 37(A)(4) and the parties’ evidence, arguments, and levels of non-cooperation, awards the University a reimbursement for its expenses in the amount of $9,850.50 for successfully resisting the Department’s second motion for protective order. See Shelby’s Landing-II, Inc. v. PNC Multifamily Capital Institutional Fund XXVI Ltd. P’ship, 65 N.E.3d 1103, 1112 (Ind. Ct. App. 2016) (indicating that the Court may consider several factors in assessing a reasonable fee, including the judge’s own personal expertise, the responsibility of the parties in incurring the fees, and the hours worked or rates charged). In addition, the Court awards the Department $12,900.00 to reimburse its expenses for successfully resisting the University’s motion to compel.

Posted by Marcia Oddi on February 16, 2017 02:19 PM
Posted to Ind. Tax Ct. Decisions