RICHEY v. INDIANA DEPT. OF STATE REVENUE

No. 82T10-9206-TA-00036.

634 N.E.2d 1375 (1994)

Jerry D. RICHEY, Petitioner, v. INDIANA Department of State Revenue, Respondent.

Tax Court of Indiana.

June 3, 1994.


Attorney(s) appearing for the Case

Jerry D. Richey, pro se.

Pamela Carter, Atty. Gen., Douglas J. DeGlopper, Deputy Atty. Gen., Indianapolis, for respondent.


FISHER, Judge.

Does the State of Indiana, under the current constitutional and statutory framework of income taxation, possess the authority to tax the Indiana adjusted gross income of an individual Indiana resident? Although the question may suggest its own answer to most, it has nonetheless led the Petitioner, Jerry Richey, on a quest for the tax protestor's grail — a court ruling that income taxation in this...

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