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WILES v. INDIANA DEPT. OF STATE REVENUE

No. 49T10-0608-TA-71.

881 N.E.2d 105 (2008)

Greg & Megan WILES, Petitioners, v. INDIANA DEPARTMENT OF STATE REVENUE, Respondent.

Tax Court of Indiana.

February 15, 2008.

Attorney(s) appearing for the Case

A. Donald Wiles, II, Harrison & Moberly, LLP, Indianapolis, IN, Attorney for Petitioners.

Stephen. R. Carter, Attorney General of Indiana, Jennifer E. Gauger, Matthew R. Nicholson, Deputy Attorneys General, Indianapolis, IN, Attorneys for Respondent.

ORDER ON PARTIES' CROSS-MOTIONS FOR SUMMARY JUDGMENT

FISHER, J.

Greg and Megan Wiles (the Wileses) appeal the final determination of the Indiana Department of State Revenue (Department) denying their claim for refund of withholding tax paid for the period from January 1, 2004 to June 30, 2004 (the period at issue). The matter is currently before the Court on the parties' cross-motions for summary judgment. The issue for the Court to decide is whether the...

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