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THOMAS v. INDIANA DEPT. OF STATE REVENUE

No. 49T10-9512-TA-00132.

675 N.E.2d 362 (1997)

James W. THOMAS, Petitioner, v. INDIANA DEPARTMENT OF STATE REVENUE, Respondent.

Tax Court of Indiana.

January 3, 1997.

Attorney(s) appearing for the Case

James W. Thomas, Evansville, pro se.

Pamela Carter, Attorney General of Indiana, Joel Schiff, Deputy Attorney General, Indianapolis, for respondent.

FISHER, Judge.

Petitioner, James W. Thomas, challenges the Department of State Revenue's Letter of Findings assessing him for unpaid income tax, penalties, and interest for 1992. Thomas presents the following issues on appeal: (1) whether the Department could submit a reconstruction of Thomas's tax return as evidence of the original; (2) whether the Department properly denied Thomas a credit for taxes allegedly paid in another jurisdiction; (3) whether the Department...

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