ETZLER v. INDIANA DEPT. OF STATE REVENUE

No. 45T10-1105-TA-38.

957 N.E.2d 706 (2011)

Gordon A. ETZLER, Petitioner, v. INDIANA DEPARTMENT OF STATE REVENUE, Respondent.

Tax Court of Indiana.

November 21, 2011.


Attorney(s) appearing for the Case

Gordon A. Etzler , Gordon A. Etzler & Associates, LLP, Valparaiso, IN, pro se.

Gregory F. Zoeller , Indiana Attorney General, Jennifer E. Gauger , Deputy Attorney General, Indianapolis, IN, Attorneys for Respondent.


ORDER ON RESPONDENT'S MOTION TO DISMISS

WENTWORTH, J.

Gordon A. Etzler has filed an appeal asking this Court to declare that his security interest in certain property has priority over the Indiana Department of State Revenue's (Department) judgment liens. The Court must dismiss the action, however, because it lacks subject matter jurisdiction.

FACTS AND PROCEDURAL HISTORY

In 2010, Dale F. Dodson, a resident of Marshall County, Indiana,...

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