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ELMER v. INDIANA DEPT. OF STATE REVENUE

No. 49T10-1110-TA-00064.

42 N.E.3d 185 (2015)

Paul J. ELMER and Carol A.N. Elmer, Petitioners, v. INDIANA DEPARTMENT OF STATE REVENUE, Respondent.

Tax Court of Indiana.

September 1, 2015.

Attorney(s) appearing for the Case

David F. McNamar , McNamar & Associates, P.C., F. Pen Cosby , Cremer & Cremer, James K. Gilday , Gilday & Associates, P.C., Indianapolis, IN, Attorneys for Petitioners.

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

ORDER ON RESPONDENT'S MOTION FOR SUMMARY JUDGMENT

Paul J. Elmer and Carol A.N. Elmer have appealed the Indiana Department of State Revenue's assessments of Indiana adjusted gross income tax (AGIT) for the 2005, 2006, 2007, and 2008 tax years (the years at issue). The matter is currently before the Court on the Department...

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