(DOWNLOAD) "Russell Benke (Defendant Below) v. Karen" by First District Court of Appeals of Indiana # Book PDF Kindle ePub Free
eBook details
- Title: Russell Benke (Defendant Below) v. Karen
- Author : First District Court of Appeals of Indiana
- Release Date : January 29, 1983
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 63 KB
Description
This case concerns an appeal from a personal property tax assessment. The Indiana State Board of Tax Commissioners (the Board) assessed to Empire Gas of Rochester, Inc., Empire Gas Corporation, and Empire Incorporated (Empire) the value of liquid propane (LP) gas storage tanks owned by Empire and leased, during 1979 and 1980, to Empires customers. Empire appealed the assessment to the trial court; the parties submitted cross-motions for summary judgment. The trial court granted summary judgment for Empire as to the 1979 assessment, but granted summary judgment for the Board as to the 1980 assessment. The trial court found that the regulation in effect in 1979[Footnote 1] placed primary tax liability on the possessors of the LP tanks (Empires customers), but that a regulatory change in 1980[Footnote 2] transferred primary tax liability to the tanks owners (Empire). Empire appeals the summary judgment only as to the 1980 assessment.
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