Court Opinion

ID: 9715141
Source: CourtListenerOpinion
Date Created: 2023-08-26 05:55:27.69247+00
Date Added: 2024-06-11T18:23:31.931842
License: Public Domain

*286Dissenting Opinion
DeBruler, J.
In this case the taxpayer did not institute his suit for a refund within the three month period following notification of the denial of his petition for refund as required by statute. The trial court accordingly dismissed his suit on motion by the State. The Court of Appeals reversed. The issue presented was whether the trial court could lawfully apply an equitable estoppel against the State so as to relieve the taxpayer of the requirement of filing within the three month period. In State ex rel. Agan v. Hendricks Superior Court, (1968) 250 Ind. 675, 235 N.E.2d 458, this Court held that the courts may invoke an equitable estoppel against the State in an appropriate case. I think this is such an appropriate case. The Deputy Director, a high official of the Department of Revenue, exercising the sovereign power of the State in the course of adjusting a tax claim and in arriving at a payment schedule with an individual tardy taxpayer, undertook to answer his inquiry about the statute of limitations. His mistaken answer was relied upon by the taxpayer. This answer was given to the taxpayer at the time of adjustment when the bargaining process was ongoing and was within the authority of the official and ought therefore serve as a basis for applying an estoppel against the State in a refund situation. The judgment should be reversed and the taxpayer should be granted a trial to afford him an opportunity to establish the necessary elements of an estoppel.
Hunter, J., concurs.
Note. — Reported at 380 N.E.2d 79.