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ZIEGLER v. INDIANA DEPT. OF STATE REVENUE

No. 49T10-0204-TA-41.

797 N.E.2d 881 (2003)

Joseph ZIEGLER, Richard Wait, Marceline Wait, Paul Johnson, Phillis Hurd, and Frank Tester, Petitioners, v. INDIANA DEPARTMENT OF STATE REVENUE, Respondent.

Tax Court of Indiana.

October 21, 2003.

Attorney(s) appearing for the Case

Henry J. Price, Jana K. Strain, Price, Jackson, Waicukauski & Mellowitz, PC, Indianapolis, IN, Attorneys for Petitioners.

Steve Carter, Attorney General of Indiana, Ted J. Holaday, Deputy Attorney General, Indianapolis, IN, Attorneys for Respondent.

FISHER, J.

Joseph Ziegler, Richard Wait, Marceline Wait, Paul Johnson, Phillis Hurd, and Frank Tester (the Petitioners) appeal from the final determinations of the Indiana Department of State Revenue (Department) denying their claims for refund of Indiana income tax paid for the 1997, 1998, and 1999 tax years (the years at issue).1 The matter is currently before the Court on the parties' cross...

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