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Friday, March 13, 2009
Ind. Decisions - Supreme Court tax decision posted late today re issue preclusion
In Miller Brewing Co. v. Ind. Dept. Revenue, an 11-page, 5-0 decision, the Tax Court‟s denial of Miller's motion for summary judgment is affirmed. Chief Justice Shepard writes:
The Tax Court ruled in an earlier case addressing the share of Miller Brewing Company's income that is taxable by Indiana. In this case the Tax Court held that its previous ruling did not bar the Department of Revenue from raising new contentions in support of a different method of allocation of income to the state. We affirm. * * *[T]his case proceeded solely on the question of issue preclusion. In an unpublished opinion, the Tax Court denied Miller's motion for summary judgment, holding that “while issue preclusion may be appropriate in certain property tax cases, it is generally not applicable in revenue cases.” Miller Brewing Co. v. Ind. Dep't of State Revenue, 867 N.E.2d 713 (table), 2007 WL 1667128, *3 (Ind. Tax Ct. June 8, 2007). The Tax Court certified its order for interlocutory appeal, and we granted review. * * *
Although most jurisdictions allow preclusion in tax litigation in some circumstances and the Tax Court has considered the issue, this Court has never determined whether, or to what extent, issue preclusion applies in tax cases. * * *
For purposes of this interlocutory appeal, it is sufficient that the relevant equities of the interpretations of the statute and regulation were not presented in Miller I. They are therefore not precluded in this case. Insofar as these alleged inequities are urged as a basis for denying issue preclusion, they are unsupported by the record. To the extent they bear on the merits of the interpretation of the statute or regulation they remain for another day.
Posted by Marcia Oddi on March 13, 2009 04:45 PM
Posted to Ind. Sup.Ct. Decisions