29 Indiana opinions name it 3 courts 1910–2020 0 in the last five years
The cases below were cited by Indiana courts in a sentence that names this issue. Sides come from how each citing opinion treated the case (Syfertize flag on that citation), so a case can appear on both: that is where the law is contested. A red or yellow chip is the case's own overall treatment.
| Case | Followed | Cited |
|---|---|---|
McIntire v. Stategreen2 sentences2020The assessment of such a claim requires a court to consider the overall performance of counsel and the reasonable probability that the alleged error affected the outcome.” McIntire, 717 N.E.2d at 101 . 2020Because Smith has chosen to raise this issue on direct appeal, “the issue will be foreclosed from collateral review.” Id. at 102 (quotations omitted). | 3 | 3 |
Herb v. State Board of Tax Commissionersgreen2 sentences2000See Herb v. State Bd. of Tax Comm’rs, 656 N.E.2d 890, 894 (Ind. Tax Ct. 1995) (observing that taxpayer failed to offer any evidence that State Board acted arbitrarily in classifying his property); see also Whitley Prods., Inc. v. State Bd. of Tax Comm’rs, 704 N.E.2d 1113, 1119 (Ind. Tax Ct. 1998) (“[T]he taxpayer must offer probative evidence concerning the alleged error.”) (citations omitted), review denied; Kemp v. State Bd. of Tax Comm’rs, 726 N.E.2d 395, 400 (Ind. Tax Ct. 2000) (stating that when property’s grade is challenged, “taxpayer must offer probative evidence concerning the alleged 2000See Herb v. State Bd. of Tax Comm’rs, 656 N.E.2d 890, 894 (Ind. Tax Ct.1995); Whitley Prods., 704 N.E.2d at 1119 . | 3 | 3 |
Whitley Products, Inc. v. State Board of Tax Commissionersgreen2 sentences2003Whitley Prods., 704 N.E.2d at 1119 . 2000See Herb v. State Bd. of Tax Comm’rs, 656 N.E.2d 890, 894 (Ind. Tax Ct. 1995) (observing that taxpayer failed to offer any evidence that State Board acted arbitrarily in classifying his property); see also Whitley Prods., Inc. v. State Bd. of Tax Comm’rs, 704 N.E.2d 1113, 1119 (Ind. Tax Ct. 1998) (“[T]he taxpayer must offer probative evidence concerning the alleged error.”) (citations omitted), review denied; Kemp v. State Bd. of Tax Comm’rs, 726 N.E.2d 395, 400 (Ind. Tax Ct. 2000) (stating that when property’s grade is challenged, “taxpayer must offer probative evidence concerning the alleged | 2 | 4 |
Clark v. State Board of Tax Commissionersgreen2 sentences2005See id. 2003See id. | 2 | 2 |
Kemp v. State Board of Tax Commissionersgreen2 sentences2001Kemp v. State Bd. of Tax Comm'rs, 726 N.E.2d 395, 400 (Ind.Tax Ct.2000). 2000See Herb v. State Bd. of Tax Comm’rs, 656 N.E.2d 890, 894 (Ind. Tax Ct. 1995) (observing that taxpayer failed to offer any evidence that State Board acted arbitrarily in classifying his property); see also Whitley Prods., Inc. v. State Bd. of Tax Comm’rs, 704 N.E.2d 1113, 1119 (Ind. Tax Ct. 1998) (“[T]he taxpayer must offer probative evidence concerning the alleged error.”) (citations omitted), review denied; Kemp v. State Bd. of Tax Comm’rs, 726 N.E.2d 395, 400 (Ind. Tax Ct. 2000) (stating that when property’s grade is challenged, “taxpayer must offer probative evidence concerning the alleged | 2 | 2 |
CDI, Inc. v. State Board of Tax Commissionersgreen2 sentences2001CDI, Inc. v. State Bd. of Tax Comm'rs, 725 N.E.2d 1015, 1019 (Ind. Tax Ct.2000); see also Western Select Properties v. State Bd. of Tax Comm'rs, 639 N.E.2d 1068, 1075 (Ind. Tax *816 Ct.1994). 2000See Herb v. State Bd. of Tax Comm’rs, 656 N.E.2d 890, 894 (Ind. Tax Ct.1995); Whitley Prods., 704 N.E.2d at 1119; see also CDI, Inc. v. State Bd. of Tax Comm’rs, 725 N.E.2d 1015, 1018-21 (Ind. Tax Ct.2000) (discussing need for probative evidence in context of grade and kit building adjustments). | 2 | 2 |
Truedell-Bell v. Marion County Treasurergreen2 sentences2011See Ind. Code § 6 -l.l-15-l(o) (2008) (stating, among other things, that if the PTABOA fails to hold a hearing on a taxpayer’s assessment challenge within 180 days of its filing, “the taxpayer may initiate a proceeding for review before the Indiana [B]oard”) (emphasis added). 5 Accord Truedell-Bell, 938 N.E.2d at 293 (explaining that Indiana Code § 6-l.l-15-l(o) had provided Truedell-Bell with an avenue to obtain a final determination from the Indiana Board that would have vested jurisdiction in the Indiana Tax Court). 2011See Ind. Code § 6 -l.l-15-l(o) (2008) (stating, among other things, that if the PTABOA fails to hold a hearing on a taxpayer’s assessment challenge within 180 days of its filing, “the taxpayer may initiate a proceeding for review before the Indiana [B]oard”) (emphasis added). 5 Accord Truedell-Bell, 938 N.E.2d at 293 (explaining that Indiana Code § 6-l.l-15-l(o) had provided Truedell-Bell with an avenue to obtain a final determination from the Indiana Board that would have vested jurisdiction in the Indiana Tax Court). | 1 | 1 |
Miller Structures, Inc. v. Indiana State Board of Tax Commissionersgreen1 sentence2003Miller Structures, Inc. v. State Bd. of Tax Comm’rs, 748 N.E.2d 943, 947 (Ind. Tax Ct.2001). *188 Discussion I. | 1 | 1 |
Western Select Properties, L.P. v. State Board of Tax Commissionersgreen1 sentence2001CDI, Inc. v. State Bd. of Tax Comm'rs, 725 N.E.2d 1015, 1019 (Ind. Tax Ct.2000); see also Western Select Properties v. State Bd. of Tax Comm'rs, 639 N.E.2d 1068, 1075 (Ind. Tax *816 Ct.1994). | 1 | 1 |
White Swan Realty v. State Board of Tax Commissionersgreen1 sentence2000See Meridian Hills Country Club v. State Bd. of Tax Comm’rs, 512 N.E.2d 911, 914 (Ind. Tax Ct.1987) (finding taxpayer’s evidence, standing alone, that like golf course facility received lower grade, even though it hosted a major tournament, was insufficient to prove “violation of the uniform and equal mandate”); see also Whitley Prods., Inc. v. State Bd. of Tax Comm’rs, 704 N.E.2d 1113, 1119 (Ind. Tax Ct.1998) (“[T]he taxpayer must offer probative evidence concerning the alleged error.”) (citations omitted); White Swan Realty v. State Bd. of Tax Comm’rs, 712 N.E.2d 555, 559 (Ind. Tax Ct.1999) | 1 | 1 |
Meridian Hills Country Club v. State Board of Tax Commissionersgreen1 sentence2000See Meridian Hills Country Club v. State Bd. of Tax Comm’rs, 512 N.E.2d 911, 914 (Ind. Tax Ct.1987) (finding taxpayer’s evidence, standing alone, that like golf course facility received lower grade, even though it hosted a major tournament, was insufficient to prove “violation of the uniform and equal mandate”); see also Whitley Prods., Inc. v. State Bd. of Tax Comm’rs, 704 N.E.2d 1113, 1119 (Ind. Tax Ct.1998) (“[T]he taxpayer must offer probative evidence concerning the alleged error.”) (citations omitted); White Swan Realty v. State Bd. of Tax Comm’rs, 712 N.E.2d 555, 559 (Ind. Tax Ct.1999) | 1 | 1 |
People v. Litchfieldgreen2 sentences1996See part II, infra. Assuming the established principles of Double Jeopardy jurisprudence apply regardless of whether the criminal prosecution and sentencing or the imposition of CSET comes first, I would hold that (i) there is no prosecution jeopardy unless the taxpayer contests the assessment and a hearing is convened to adjudicate the protest, Litch-field, 902 P.2d at 925 ; prosecution jeopardy attaches when evidence is first presented to the trier of fact, Torres, 28 F.8d at 1465; and (8) there is no punishment jeopardy unless the taxpayer pays at least a portion of the tax, Sanchez-Escaren 1996See part II, infra. Assuming the established principles of Double Jeopardy jurisprudence apply regardless of whether the criminal prosecution and sentencing or the imposition of CSET comes first, I would hold that (i) there is no prosecution jeopardy unless the taxpayer contests the assessment and a hearing is convened to adjudicate the protest, Litch-field, 902 P.2d at 925 ; prosecution jeopardy attaches when evidence is first presented to the trier of fact, Torres, 28 F.3d at 1465; and (ii) there is no punishment jeopardy unless the taxpayer pays at least a portion of the tax, Sanchez-Escare | 1 | 1 |
| Case | Negative | Cited |
|---|---|---|
| No negative-treatment citations attached to this issue in Indiana. Read the followed side critically anyway. | ||
| Case | Cited | Years |
|---|---|---|
Osolo Township v. Elkhart Maple Lane Associates L.P.
green
2 sentences2006Id. (footnote omitted). 2006Id. (footnote omitted). | 9 | 2005–2006 |
Woods v. State
green
2 sentences2000Id. at 1218-1219 . 1999Id. at *102 1218-19. | 2 | 1999–2000 |
Loveless Construction Co. v. State Board of Tax Commissioners
green
1 sentence2001Id. | 1 | 2001–2001 |
Hatcher v. Indiana State Board of Tax Commissioners
green
1 sentence1997In that case, the taxpayers contended that “using numbers in the assessment computation which do not reflect the current value of the property constitutes a mathematical error.” 561 N.E.2d at 853 . | 1 | 1997–1997 |
United States v. Maximiliano Sanchez-Escareno, Adolpho Ayala Sanchez and David Garcia Lopez
green
1 sentence1996See part II, infra. Assuming the established principles of Double Jeopardy jurisprudence apply regardless of whether the criminal prosecution and sentencing or the imposition of CSET comes first, I would hold that (i) there is no prosecution jeopardy unless the taxpayer contests the assessment and a hearing is convened to adjudicate the protest, Litch-field, 902 P.2d at 925 ; prosecution jeopardy attaches when evidence is first presented to the trier of fact, Torres, 28 F.3d at 1465; and (ii) there is no punishment jeopardy unless the taxpayer pays at least a portion of the tax, Sanchez-Escare | 1 | 1996–1996 |
Board of Commissioners v. Johnson
green
1 sentence1910This contention is answered in the cases of Smith v. Stephens, supra, and Board, etc., v. Johnson (1909), 173 Ind. 76 . | 1 | 1910–1910 |
Smith v. Stephens
green
1 sentence1910This contention is answered in the cases of Smith v. Stephens, supra, and Board, etc., v. Johnson (1909), 173 Ind. 76 . | 1 | 1910–1910 |
Counted by distinct opinions that both name this issue and are annotated to the section; sections every opinion cites regardless of issue are not filtered here, so read the counts against the total above.
Opinions by the citing court's state. A doctrine retained in one state and abandoned in another shows up here as a year span that stalls.