id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
inlawrev-4023	Jegen III, Lawrence A.; Black, Matthew T.; Conley, Tom D.	Recent Developments in Indiana Taxation Survey 2009	2009	49	.pdf	application/pdf	20128	1275	68	^^^ U-Haul Indiana responded to the Department's argument with a 1979 letter which discussed the agency relationship between the Rental Companies and UHI for almost eight pages.^^^ The Tax Court found, therefore, that the Department's change in interpretation of the listed tax, from its position in the 1986 Letter of Findings, was improper.^^^ The Department also claimed that the Tax Court's decision in First National Leasing and Financial Corp. v. Indiana Department ofState Revenue^^^ in 1992 allowed the Department to change its position articulated in the 1986 Letter of 327. ^^^ a. The 1999proposed assessment.—The Tax Court noted, that for the 1999 tax year, there was a three-year statute of limitations for the Department to issue a proposed assessment beginning, after the latest of the date the return is filed[] 304.	cache/inlawrev-4023.pdf	txt/inlawrev-4023.txt