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HARBOR FOOD PLAZA v. BD. OF TAX COM'RS

No. 45T10-9207-TA-00048.

638 N.E.2d 898 (1994)

HARBOR FOOD PLAZA, Inc., Petitioner, v. STATE BOARD OF TAX COMMISSIONERS, Respondent.

Tax Court of Indiana.

August 15, 1994.

Attorney(s) appearing for the Case

Richard J. Lesniak, Lesniak & Ruff, East Chicago, for petitioner.

Pamela Carter, Atty. Gen., Ted Holaday, Thomas K. Caldwell, Deputy Attys. Gen., Indianapolis, for respondent.

FISHER, Judge.

The Petitioner, Harbor Food Plaza, Inc. (Harbor Food), appeals the final determination of the Respondent, the State Board of Tax Commissioners (the State Board). The State Board denied Harbor Food an adjustment for abnormal obsolescence on inventory and business depreciable property reported on Harbor Food's 1991 business tangible personal property tax return.

ISSUES

The appeal raises two restated issues:

I. Whether...

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