GALLIGAN v. INDIANA DEPT. OF STATE REVENUE

No. 49T10-9907-TA-172.

825 N.E.2d 467 (2005)

Thomas R. GALLIGAN, Petitioner, v. INDIANA DEPARTMENT OF STATE REVENUE, Respondent.

Tax Court of Indiana.

March 30, 2005.


Attorney(s) appearing for the Case

Steven D. Groth, Ronald M. Soskin, Bose McKinney & Evans LLP, Indianapolis, IN, Attorneys for Petitioner.

Steve Carter, Attorney General of Indiana, Linda I. Villegas, Deputy Attorney General, Indianapolis, IN, Attorneys for Respondent.


FISHER, J.

Thomas R. Galligan (Galligan) appeals the final determination of the Indiana Department of State Revenue (Department) which assessed him with the unpaid sales and use tax liabilities of Irish Park, Inc. (IP) for the 1993, 1994, and 1995 tax years (years at issue). The case is before the Court on the following issues:

I. Whether collecting IP's tax liabilities from Galligan for the years at issue violates his right to due process; and

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