HALL v. DEPARTMENT OF STATE REVENUE

No. 49T10-9306-TA-00036.

720 N.E.2d 1287 (1999)

Keith and Mary HALL, Petitioners, v. DEPARTMENT OF STATE REVENUE, Respondent.

Tax Court of Indiana.

December 27, 1999.


Attorney(s) appearing for the Case

Andrew C. Maternowski, Indianapolis, Indiana, Attorney for Petitioners.

Jeffrey A. Modisett, Attorney General of Indiana, David A. Arthur, Deputy Attorney General, Indianapolis, Indiana, Attorneys for Respondent.


FISHER, J.

The petitioners, Keith and Mary Hall (Halls), challenge the Department of State Revenue's (Department) finding that the Halls owe controlled substance excise tax (CSET) in the amount of $11,382,640.00. The Halls have raised several issues for this Court's review; however, the Court will, at this time, dispose of one, which the Court restates as whether the Halls possessed the marijuana in question, making them liable under the CSET statute.

FACTS...

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