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POPOVICH v. INDIANA DEPT. OF STATE REVENUE

No. 49T10-1010-TA-00053.

52 N.E.3d 73 (2016)

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

Tax Court of Indiana.

April 14, 2016.

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.

ORDER ON RESPONDENT'S MOTION FOR SUMMARY JUDGMENT

Nick Popovich claims that he is a professional gambler and, as such, reported income and deductions associated with his trade. The Indiana Department of State Revenue disagreed that gambling was his occupation and issued adjusted gross income tax (AGIT) assessments for the...

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