TELL CITY BOATWORKS v. DEPT. OF STATE REV.

Cause No. 18T-TA-00004.

162 N.E.3d 603 (2020)

TELL CITY BOATWORKS, INC., Petitioner, v. INDIANA DEPARTMENT OF STATE REVENUE, Respondent.

Tax Court of Indiana.

Filed December 18, 2020.


Attorney(s) appearing for the Case

ATTORNEYS FOR PETITIONER: RANDAL J. KALTENMARK , ALEXANDRA R. FRENCH , BARNES & THORNBURG LLP, Indianapolis, IN, JEREMY M. FINGERET , JEFFERSON H. READ , JOHN H. DIES , ROSALIND J. LEWIS , ZERBE MILLER FINGERET , FRANK & JADAV, P.C., Houston, TX.

ATTORNEYS FOR RESPONDENT: CURTIS T. HILL, JR. , ATTORNEY GENERAL OF INDIANA, ZACHARY D. PRICE , DEPUTY ATTORNEY GENERAL, Indianapolis, IN, HAMISH S. COHEN , SEAN P. BURKE , ELINAM B. KPOTUFE , JEFFREY N. FURMINGER , MATTINGLY BURKE COHEN & BIEDERMAN LLC, Indianapolis, IN.


Tell City Boatworks, Inc. has appealed the Indiana Department of State Revenue's denial of its claim for a refund of income taxes for the tax year beginning on July 1, 2010, and ending on June 30, 2011 (the "2010 tax year"). Tell City's appeal presents the following issue of first impression: whether Tell City is entitled to Indiana...

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