W.H. PAIGE & CO. v. STATE BD. OF TAX COM'RS

No. 49T10-9611-TA-157.

732 N.E.2d 269 (2000)

W.H. PAIGE & CO., Petitioner, v. STATE BOARD OF TAX COMMISSIONERS, Respondent.

Tax Court of Indiana.

July 19, 2000.


Attorney(s) appearing for the Case

B. Keith Shake, Kerry L. Wagner, Henderson Daily Withrow & DeVoe, Indianapolis, Indiana, Attorneys for Petitioners.

Karen M. Freeman-Wilson, Attorney General of Indiana, Vincent S. Mirkov, Deputy Attorney General, Indianapolis, Indiana, Attorneys for Respondent.


FISHER, J.

W.H. Paige & Co. (Paige) challenges the final determination of the State Board of Tax Commissioners (State Board) assessing Paige a 20% undervaluation penalty pursuant to IND. CODE ANN. § 6-1.1-37-7(e) (West 2000) for failing to file the required personal property tax returns on musical instruments that Paige leases to its customers. The sole issue for the Court's consideration is whether "interpretive differences" existed between Paige and the...

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