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SAFAYAN v. INDIANA DEPT. OF STATE REVENUE

No. 49T10-9302-TA-00011.

631 N.E.2d 25 (1994)

Zinat SAFAYAN, Petitioner, v. INDIANA DEPARTMENT OF STATE REVENUE, Respondent.

Tax Court of Indiana.

March 18, 1994.

Attorney(s) appearing for the Case

George P. Adinamis, Carol M. Adinamis, Adinamis & Adinamis, James W. Bradford, Indianapolis, for petitioner.

Pamela Carter, Atty. Gen., Brian D. Scott, Deputy Atty. Gen., Indianapolis, for respondent.

FISHER, Judge.

The Petitioner, Zinat Safayan (Safayan), appeals the final determination of the Respondent, the Indiana Department of State Revenue (the Department), assessing Safayan with gross retail tax (sales tax) pursuant to IND. CODE 6-2.5-9-3 and withholding tax pursuant to IND. CODE 6-3-4-8, plus penalties and interest, for the years 1989, 1990, and 1991 (the years in issue). The Department assessed Safayan as president of G.D.G.F., Inc. (the Corporation)....

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