Preview:

ATTORNEY FOR PETITIONERS: STACY K. NEWTON RUDOLPH, FINE, PORTER & JOHNSON, LLP Evansville, IN

ATTORNEYS FOR RESPONDENT: GREGORY F. ZOELLER ATTORNEY GENERAL OF INDIANA NANCY M. HAUPTMAN JOHN D. SNETHEN DEPUTY ATTORNEYS GENERAL Indianapolis, IN _____________________________________________________________________

IN THE INDIANA TAX COURT
VIRGINIA GARWOOD and KRISTIN GARWOOD,

FILED
of the supreme court, court of appeals and tax court

Dec 21 2010, 3:24 pm

_____________________________________________________________________ CLERK ) ) ) Petitioners, ) ) v. ) Cause No. 82T10-0906-TA-29 ) INDIANA DEPARTMENT OF STATE ) REVENUE, ) ) Respondent. ) ______________________________________________________________________ ORDER ON RESPONDENTS MOTION TO DISMISS FOR PUBLICATION December 21, 2010 FISHER, J. Come now the parties on the Indiana Department of State Revenues (Department) motion to dismiss. The Court, having held a hearing and being duly

advised in the premises, now DENIES the Departments motion. FACTS AND PROCEDURAL HISTORY The following facts are undisputed. In February 2009, the Office of the Indiana Attorney General and the Department began investigating Virginia and Kristin

Garwoods (hereinafter, "the Garwoods") business activities to determine whether they were conducting sales of puppies and not remitting the Indiana sales and income tax due on the sales. (See Respt Desg Evid. Ex. 5

Download Virgina Garwood, et al. v. Indiana Dept. of State Revenue.pdf

Indiana Law