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POPOVICH v. INDIANA DEPT. OF STATE REVENUE

No. 49T10-1010-TA-53.

17 N.E.3d 405 (2014)

Nick POPOVICH, Petitioner, v. INDIANA DEPARTMENT OF STATE REVENUE, Respondent.

Tax Court of Indiana.

September 18, 2014.

Attorney(s) appearing for the Case

James K. Gilday , Gilday & Associates, P.C., Indianapolis, IN, Attorney for Petitioner.

Gregory F. Zoeller , Indiana Attorney General, John P. Lowrey , Deputy Attorney General, Indianapolis, IN, Attorneys for Respondent.

WENTWORTH, J.

This matter concerns Nick Popovich's motion for default judgment, costs, and attorney's fees as sanctions for the Indiana Department of State Revenue's purported spoliation of evidence and discovery abuses. The Court denies Popovich's motion.

BACKGROUND FACTS

On January 10, 2005, Popovich signed his 2003 Indiana Full-Year Resident Individual Income Tax Return, placed it with a mailing insert into an envelope, sealed the envelope, and...

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