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GARWOOD v. INDIANA DEPT. OF STATE REVENUE

No. 82T10-0906-TA-29.

939 N.E.2d 1150 (2010)

Virginia GARWOOD and Kristin Garwood, Petitioners, v. INDIANA DEPARTMENT OF STATE REVENUE, Respondent.

Tax Court of Indiana.

December 21, 2010.

Attorney(s) appearing for the Case

Stacy K. Newton , Rudolph, Fine, Porter & Johnson, LLP, Evansville, IN, Attorney for Petitioners.

Gregory F. Zoeller , Attorney General of Indiana, Nancy M. Hauptman , John D. Snethen , Deputy Attorneys General, Indianapolis, IN, Attorneys for Respondent.

ORDER ON RESPONDENT'S MOTION TO DISMISS

FISHER, J.

Come now the parties on the Indiana Department of State Revenue's (Department) motion to dismiss. The Court, having held a hearing and being duly advised in the premises, now DENIES the Department's motion.

FACTS AND PROCEDURAL HISTORY

The following facts are undisputed. In February 2009, the Office of the Indiana Attorney General and the Department began investigating Virginia and Kristin...

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