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GARWOOD v. INDIANA DEPT. OF STATE REVENUE

No. 82T10-0906-TA-29.

953 N.E.2d 682 (2011)

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

Tax Court of Indiana.

August 19, 2011.

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, Andrew W. Swain , Chief Counsel, Tax Section, John D. Snethen , Jessica E. Reagan , Lynne D. Hammer , Deputy Attorneys General, Indianapolis, IN, Attorneys for Respondent.

ORDER ON PARTIES' MOTIONS FOR SUMMARY JUDGMENT

WENTWORTH, J.

On June 29, 2009, Virginia and Kristin Garwood (the Garwoods) initiated an original tax appeal, challenging the Indiana Department of State Revenue's (Department) issuance of sixteen jeopardy tax assessments for portions of the 2007 through 2009 tax years.1 The Garwoods and the Department subsequently filed motions for summary judgment.2

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