ORDER ON RESPONDENT'S MOTION FOR SUMMARY JUDGMENT
FISHER, J.
David W. Bucker (Bucker) challenges the final determination of the Indiana Department of State Revenue (Department) denying his claim for refund of adjusted gross income tax for the 2001 tax year. The matter is currently before this Court on the Department's motion for summary judgment, in which it raises the following issue: whether Bucker's wages are subject to Indiana's adjusted gross income...
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