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B.L. REEVER v. DEPT OF STATE REVENUE

Case No. 20T-TA-00009.

226 N.E.3d 834 (2024)

B.L. REEVER TRANSPORT, INC., Charles Paar, d/b/a Sandman Services, and Leland Wilkins, d/b/a Lost River Trucking, Petitioners, v. INDIANA DEPARTMENT OF STATE REVENUE, Respondent.

Tax Court of Indiana.

January 10, 2024.

Attorney(s) appearing for the Case

ATTORNEYS FOR PETITIONERS: WILLIAM A. RAMSEY , JOSHUA C. NEAL , BARRETT & McNAGNY LLP, Fort Wayne, IN, PAUL D. CULLEN, JR. , KATHLEEN B. HAVENER , THE CULLEN LAW FIRM, PLLC, Washington, DC.

ATTORNEYS FOR RESPONDENT: THEODORE E. ROKITA , ATTORNEY GENERAL OF INDIANA, LYDIA A. GOLTEN , STEPHEN J. REEN , DEPUTY ATTORNEYS GENERAL, Indianapolis, IN, SEAN P. BURKE , HAMISH S. COHEN , MATTINGLY, BURKE, COHEN & BIEDERMAN LLP, Indianapolis, IN.

B.L. Reever Transport, Inc., Charles Paar (d/b/a Sandman Services), and Leland Wilkins (d/b/a Lost River Trucking) have appealed the Indiana Department of State Revenue's denials of their claims for refund of motor carrier fuel tax ("MCFT") remitted during the 2016 and 2017 tax years. The matter is currently before the Court...

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