State Board of Tax Commissioners v. Warner Press, Inc.

State Bd. of Tax Comm'rs v. Warner Press, Inc., 258 N.E.2d 621 (Ind. 1970)

Court: Indiana Supreme Court · State Highest Courts
Decided: May 28, 1970
Docket: No. 570S120
Judges: Givan
Citations: 258 N.E.2d 621254 Ind. 1831970 Ind. LEXIS 538

Cited by 9

Opinion — Givan

Givan, J.

This case comes to our Court on a petition to transfer from the Appellate Court of Indiana. The Appellate Court decision was rendered June 23, 1969, and is reported in 248 N. E. 2d 405 .

This Court approves and adopts the decision reached in the Appellate Court with the exception of the statement contained therein charging the costs of the appeal to the appellants. The appellants in this cause are the State Board of Tax Commissioners and the Madison County Board of Review. Under the authority of State Board of Tax Commissioners v. Traylor (1967), 141 Ind. App. 324 , 228 N. E. 2d 46 , 10 Ind. Dec. 676 , the following statement was made:

“Burns’ Ind. Stat. Ann. (1961 Rpl.) § 64-1601, provides that the State Board of Tax Commissioners is an agency *184 of the state. We have no statute expressly authorizing the taxing of costs against the State Board in the defense of assessments and appraisements made by it.

“We hold that said judgment of the trial court taxing costs against the State Board is contrary to law.”

We are in agreement with the above quotation and, therefore, modify the Appellate Court’s decision by striking the last sentence assessing costs against the appellants.

Transfer is therefore granted for the limited purpose of modification of the Appellate Court’s decision as above set out and the decision is so modified.

Hunter, C.J., Arterburn and Jackson, JJ., concur; DeBruler, J. votes to grant transfer and consider this case fully on its merits.

Note. — Reported in 258 N. E. 2d 621 .

How later courts describe this case

No later court has written an explanatory parenthetical about this case yet.

Cited by 9 cases

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Relies on it most ⓘ

State ex rel. Highway Department v. Snyder594 N.E.2d 783 (Ind. 1992)
State v. Mileff520 N.E.2d 123 (Ind. Ct. App. 1988)
Whirlpool Corp. v. State Board of Tax Commissioners338 N.E.2d 501 (Ind. Ct. App. 1975)
State v. Ziliak464 N.E.2d 929 (Ind. Ct. App. 1984)
LeSea Broadcasting Corp. v. State Board of Tax Commissioners525 N.E.2d 637 (Ind. T.C. 1988)
State, Department of Revenue v. American Motorists' Insurance396 N.E.2d 907 (Ind. Ct. App. 1979)

Most recent

State ex rel. Highway Department v. Snyder594 N.E.2d 783 (Ind. 1992)
LeSea Broadcasting Corp. v. State Board of Tax Commissioners525 N.E.2d 637 (Ind. T.C. 1988)
State v. Mileff520 N.E.2d 123 (Ind. Ct. App. 1988)
State v. Ziliak464 N.E.2d 929 (Ind. Ct. App. 1984)
Indiana Department of Revenue v. American Underwriters, Inc.429 N.E.2d 306 (Ind. Ct. App. 1981)
Indiana Department of State Revenue v. General Foods Corp.427 N.E.2d 665 (Ind. Ct. App. 1981)

Citing references are not a citator: they show that a later opinion cites this case, not whether it followed, distinguished, or overruled it. Check negative history before relying on this case.

Authorities cited 2

Depth	Case	Cited by
	State Bd. of Tax Comm'rs v. Traylor, 228 N.E.2d 46 (Ind. Ct. App. 1967)	16
	State Bd. of Tax Comm'rs v. Warner Press, Inc., 248 N.E.2d 405 (Ind. Ct. App. 1970)	10

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