# Indiana Department of Revenue v. Kitchin Hospitality, LLC

> Indiana Supreme Court · June 17, 2009 · 907 N.E.2d 997

URL: https://www.frixlaw.com/law-library/cases/9504996

## Case

- **Full name:** INDIANA DEPARTMENT OF REVENUE, Appellant (Respondent Below), v. KITCHIN HOSPITALITY, LLC, Appellee (Petitioner Below)
- **Court:** Indiana Supreme Court
- **Decided:** June 17, 2009
- **Citations:** 907 N.E.2d 997; 2009 Ind. LEXIS 485; 2009 WL 1740817
- **Precedential status:** Published
- **Opinion:** Dissent by Dickson
- **Judges:** Boehm, Dickson, Rucker, Shepard, Sullivan
- **Cited by:** 15 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/9504996

## How later opinions describe it (automated extraction)

- stating that “[w]here it appears that the Legislature amends a statute to express, its original intention more clearly, the normal presumption that an amendment changes a statute’s meaning does not apply” (citation omitted)
- stating that “[w]here it appears that the Legislature amends a statute to express its original intention more clearly, the normal presumption that an amendment changes a statute’s meaning does not apply” (citation omitted)

## Opinion text

DICKSON, Justice,
dissenting.
I dissent, believing that the facts and law of this case warrant our deferring to the determination of the Tax Court which was created "to consolidate tax-related litigation in one court of expertise." State v. Sproles, 672 N.E.2d 1853 , 1357 (Ind.1996).
RUCKER, J., concurs.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9504996. Public record. Not legal advice.