BAILEY v. INDIANA DEPT. OF STATE REVENUE

No. 49T10-9302-TA-0009.

641 N.E.2d 695 (1994)

James T. BAILEY, Jr., Petitioner, v. INDIANA DEPARTMENT OF STATE REVENUE, Respondent.

Tax Court of Indiana.

October 11, 1994.


Attorney(s) appearing for the Case

Belle T. Choate, Choate, Visher & Haith Indianapolis, for petitioner.

Pamela Carter, Atty. Gen. of Indiana and David A. Arthur, Deputy Atty. Gen., Indianapolis, for respondent.


FISHER, Judge.

On July 8, 1992, the Petitioner, James T. Bailey, Jr., was arrested in Hamilton County while selling a ten pound brick of marijuana. Two days later, the Respondent, the Indiana Department of State Revenue (the Department) issued a jeopardy assessment and demand against Bailey for $178,200 in controlled substance excise tax (CSET) liability pursuant to IND. CODE 6-7-3. Because Bailey had not paid the tax when it was due, the Department also assessed...

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