Rule 10. Findings by the Tax Court
Effective January 1, 2015
The Tax Court shall determine the facts and judgment shall be entered thereon pursuant to Trial Rule 58. The Court shall render its decisions in writing. The Tax Court shall make special findings of fact without request:
(1) in granting or refusing preliminary injunctions, including injunctions against collection of any tax;
(2) in making any final decision after trial; and
(3) in any other case provided by these rules or by statute.
The Supreme Court shall not set aside the findings or judgment of the Tax Court unless clearly erroneous, and due regard shall be given to the opportunity of the Tax Court to judge the credibility of the witnesses. The findings of a master shall be considered as findings of the Tax Court to the extent that the Tax Court adopts them. If an opinion or memorandum of decision is filed, it will be sufficient if the findings of fact and conclusions appear therein. Findings of fact are unnecessary on decisions of motions under Trial Rules 12 or 56 or any other motion except as provided in Trial Rules 41(B) (dismissal) and 59(J) (motion to correct errors).