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MYNSBERGE v. DEPARTMENT OF STATE REVENUE

No. 71T10-9608-TA-00097.

716 N.E.2d 629 (1999)

Richard C. MYNSBERGE d/b/a RCM Rentals, Petitioner, v. DEPARTMENT OF STATE REVENUE, Respondent.

Tax Court of Indiana.

September 9, 1999.

Attorney(s) appearing for the Case

Robert W. Mysliwiec, Jones Obenchain Ford Pankow Lewis & Woods, South Bend, Indiana, Attorney for Petitioner.

Jeffrey A. Modisett, Attorney General of Indiana, Ted J. Holaday, Deputy Attorney General, Indianapolis, Indiana, Attorneys for Respondent.

FISHER, J.

Richard C. Mynsberge d/b/a RCM Rentals (Mynsberge) appeals a final determination of the Department of State Revenue denying his claim for refund of gross retail taxes paid from the 1991 through 1994 tax years.

FACTS AND PROCEDURAL HISTORY

The facts are undisputed. Mynsberge leases buildings and equipment to Coppes Nappanee (Coppes), a manufacturer of kitchen cabinets, as part of his leasing...

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