Legal Opinion
Safayan v. Indiana Department of State Revenue
Indiana Tax Court
Decided March 18, 1994No. 49T10-9302-TA-00011PublishedCited by 3 opinions
1Opinion of the Court
FISHER, Judge.
The Petitioner, Zinat Safayan (Safayan), appeals the final determination of the Respondent, the Indiana Department of State Revenue (the Department), assessing Safay-an with gross retail tax (sales tax) pursuant to IND.CODE 6-2.5-9-8 and withholding tax pursuant to IND.CODE 6-3-4-8, plus penalties and interest, for the years 1989, 1990, and 1991 (the years in issue). The Department assessed Safayan as president of G.D.G.F.; Inc. (the Corporation). The matter is before the court on the parties' cross-motions for summary judgment.
ISSUES
The court consolidates the issues raised in…
2Cases cited17 opinions
- Indiana Department of State Revenue v. Caylor-Nickel Clinic, P.C.Indiana Supreme Court · 1992
- Kahf v. Charleston South ApartmentsIndiana Court of Appeals · 1984
- Lewis C. McCarty Jr. v. The United StatesUnited States Court of Claims · 1971
- Sheraton Corp. of Am. v. Kingsford Packing Co., Inc.Indiana Court of Appeals · 1974
- Van Orman v. StateIndiana Court of Appeals · 1981
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3Cited by3 opinions
- Roehl Transport, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1995
- Indiana Department of State Revenue v. SafayanIndiana Supreme Court · 1995
- 3551 Lafayette Road Corp. v. Indiana Department of State RevenueIndiana Tax Court · 1994