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Armour v. City of Indianapolis Supreme Court Case Information - Emil Estafanous, CPA : Emil Estafanous, CPA

Armour v. City of Indianapolis Supreme Court Case Information

Supreme Court Considers Local Tax Refund Refusal Case

On Feb 29, 2012, a United States Supreme Court listened verbal arguments in Armour v. City of Indianapolis, that is a initial poignant state taxation box a Court has listened this term.  In this case, a Court will residence possibly a Equal Protection Clause of a Fourteenth Amendment precludes a internal fatiguing management from refusing to reinstate payments done by those who had paid their assessments in full, while forgiving a obligations of equally situated taxpayers who chose to compensate over a multi-year installment plan.  This box could be narrowly interpreted to usually understanding with a contribution of this case, or could some-more broadly impact how states and municipalities might consider and pardon taxes.  


Specifically, in this case, a City of Indianapolis authorised taxpayers a choice of profitable for a cesspool alleviation plan possibly immediately in a lump-sum basement or in smaller increments monthly over a duration of adult to 20 years.  After a few years, a City of Indianapolis deserted a Barrett Law process of financing cesspool improvements in preference of a new complement that imposes reduction of a financial weight on skill owners.  To palliate a transition, a City liberated all superb Barrett Law assessments overdue as of Nov 1, 2005, though did not give refunds to those skill owners who had formerly paid their Barrett Law assessments in full or in part.  The Indiana Supreme Court hold that a city’s taxation process did not violate a Equal Protection Clause of a Fourteenth Amendment since forgiving usually a superb comment balances was rationally associated to a legitimate bureaucratic interest.  


Resources and Links:



·         Indiana Supreme Court Decision


·         Briefs filed and other information associated to a case


·         U.S. Supreme Court resources, including:

·         transcript of a verbal arguments,

·         questions presented,

·         amicus briefs,

·         Preview of arguments on taxation redemption and equality,

·         summary and recap of arguments,

·         Supreme Court docket information with record and orders,

·         blog of opinions in a case, and

·         background on a Supreme Court extenuation certiorari in this case.


·         Analysis on a case.


·         Article on a box before to a verbal arguments.


·         Article on a box after a verbal arguments, deliberating some of a justices’ questions.


·         National League of Cities article on a issue.

About Emil Estafanous, CPA
Certified Public Accountant (CPA) Tax Professional committed in representing taxpayers and resolving their tax problems.

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