Ohio Supreme Court Limits Ability to Assess “Jock Tax” Against Non-Resident Athletes

Ohio Supreme Court Limits Ability to Assess “Jock Tax” Against Non-Resident Athletes

The Ohio Supreme Court dealt a pair of blows to Cleveland’s so-called “jock tax” in separate decisions issued on April 30th.  Although neither decision called into question a locality’s power to tax non-resident athletes and entertainers for income earned in the jurisdiction, the two cases significantly … [Read more...]

ESPN Productions Scores Win with Indiana Tax Court’s Ruling Prohibiting Public Access to its Tax Returns and Trade Secrets

ESPN Productions Scores Win with Indiana Tax Court’s Ruling Prohibiting Public Access to its Tax Returns and Trade Secrets

On April 9, 2015, ESPN Productions, Inc. recorded its biggest play of the day in the Indiana Tax Court, when the Court granted the Company’s request to seal from public disclosure tax returns, a production services agreement, and two cable television license agreements.  ESPN Productions performs production … [Read more...]

Indiana Department of Revenue adds back Manufacturer’s substantial inter-company interest expenses claimed on corporate income tax returns

Indiana Department of Revenue adds back Manufacturer’s substantial inter-company interest expenses claimed on corporate income tax returns

  In a September 2014 ruling, a multi-national manufacturer with Indiana locations protested the Indiana Department of Revenue’s decision to add back interest expenses claimed on its corporate income tax returns.  Manufacturer and its affiliates filed separate Indiana income tax returns.  Upon audit, … [Read more...]

Missing transmittal envelope was not the intentional spoliation of evidence justifying Indiana Tax Court’s dismissal of income tax appeal

Missing transmittal envelope was not the intentional spoliation of evidence justifying Indiana Tax Court’s dismissal of income tax appeal

An Indiana gambler lost another hand in the latest ruling by the Tax Court on his continuing discovery disputes with the Indiana Department of Revenue. On September 18th the Court denied Nick Popovich’s motion for default judgment, costs, and attorney’s fees as sanctions for the Department’s alleged spoliation of … [Read more...]

Indiana Supreme Court refuses to apply a company’s foreign source dividend deduction to its NOL calculations

Indiana Supreme Court refuses to apply a company’s foreign source dividend deduction to its NOL calculations

On August 25, 2014, the Indiana Supreme Court issued its decision in Indiana Department of State Revenue v. Caterpillar, Inc., holding that the plain meaning of the Indiana tax statutes prohibited the company from increasing its net operating losses (NOLs) by deducting foreign source dividend income.  The Court … [Read more...]

There’s One for You, Nineteen for Me – Ideas for the better investment of State & Local taxes in Indiana

There’s One for You, Nineteen for Me – Ideas for the better investment of State & Local taxes in Indiana

  There’s a fair amount of talk lately about cutting taxes, instituting new taxes, and simplifying taxes in Indiana. All this is healthy debate, but we also need to focus on the distribution of our tax dollars. Here are some ideas that should help us invest more where it counts: The business … [Read more...]