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SNYDER v. INDIANA DEPT. OF STATE REVENUE

No. 49T10-9806-TA-70.

723 N.E.2d 487 (2000)

Rockland R. SNYDER, Petitioner, v. INDIANA DEPARTMENT OF STATE REVENUE, Respondent.

Tax Court of Indiana.

January 21, 2000.

Attorney(s) appearing for the Case

Rockland R. Snyder, Indianapolis, IN, Petitioner, Appearing Pro Se.

Jeffrey A. Modisett, Attorney General of Indiana, Vincent Mirkov, Deputy Attorney General, Indianapolis, IN, Attorneys for Respondent.

FISHER, J.

Rockland R. Snyder (Snyder) appeals the final determination of the Indiana Department of State Revenue (Department) denying his protest challenging the constitutionality of Indiana's adjusted gross income tax on his wages for the 1993, 1994 and 1995 tax years. While Snyder raises various issues, the Court finds one to be dispositive: whether wages are income for purposes of calculating Indiana's adjusted gross income tax.

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