NEWBY v. INDIANA DEPT. OF STATE REVENUE

No. 49T10-9911-TA-215.

826 N.E.2d 173 (2005)

Gary M. NEWBY, Petitioner, v. INDIANA DEPARTMENT OF STATE REVENUE, Respondent.

Tax Court of Indiana.

April 27, 2005.


Attorney(s) appearing for the Case

Karen A. Wyle, Attorney at Law, Bloomington, IN, Paul J. Watts, Attorney at Law, Spencer, IN, Attorneys for Petitioner.

Steve Carter, Attorney General of Indiana, John D. Snethen, Deputy Attorney General, Indianapolis, IN, Attorneys for Respondent.


ORDER ON PETITIONER'S MOTION FOR SUMMARY JUDGMENT

Gary M. Newby (Newby) appeals the final determination of the Indiana Department of State Revenue (Department) assessing him with controlled substance excise tax (CSET). The matter is before the Court on Newby's motion for summary judgment. The issues before the Court are: (1) whether double jeopardy precludes the Department's assessment of CSET against Newby; and (2) whether the imposition of CSET violates the provisions...

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