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ELMER v. INDIANA DEPT. OF STATE REVENUE

Cause No. 49T10-1110-TA-00064.

88 N.E.3d 253 (2017)

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

Tax Court of Indiana.

Filed January 4, 2017.

Attorney(s) appearing for the Case

ATTORNEYS FOR PETITIONERS: DAVID F. McNAMAR , McNAMAR & ASSOCIATES, P.C., Westfield, IN, JAMES K. GILDAY , GILDAY & ASSOCIATES, P.C., Indianapolis, IN.

ATTORNEYS FOR RESPONDENT: CURTIS T. HILL, JR. , ATTORNEY GENERAL OF INDIANA, PARVINDER K. NIJJAR , DEPUTY ATTORNEY GENERAL, Indianapolis, IN.

ON APPEAL FROM A FINAL DETERMINATION OF THE INDIANA DEPARTMENT OF STATE REVENUE

Paul J. Elmer and Carol A. N. Elmer have challenged the Indiana Department of State Revenue's assessments of Indiana adjusted gross income tax (AGIT) for the 2005 through 2008 tax years (the "years at issue"). The issue for the Court to...

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