GARWOOD v. STATE

Court of Appeals Case No. 31A01-1603-CT-679.

77 N.E.3d 204 (2017)

Virginia GARWOOD and Kristen Garwood, Appellants-Plaintiffs, v. STATE of Indiana, et al., Appellees-Defendants.

Court of Appeals of Indiana.

June 5, 2017.


Attorney(s) appearing for the Case

ATTORNEYS FOR APPELLANT: James D. Johnson , Blair M. Gardner , Jackson Kelly PLLC, Evansville, Indiana.

ATTORNEYS FOR APPELLEE: Curtis T. Hill, Jr. , Attorney General of Indiana, David L. Steiner , Frances Barrow , Deputy Attorney General, Indianapolis, Indiana.


Mother and daughter Virginia and Kristen Garwood ("Virginia," "Kristen," collectively, "the Garwoods") ran a dog-breeding business from their Harrison County, Indiana, dairy farm. On June 2, 2009, the Indiana Department of Revenue ("DOR"), in concert with the Office of the Indiana Attorney General ("OAG") and the Indiana State Police...

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