Garwood v. Indiana Department of State Revenue

Published Order

Virginia Garwood filed this tax appeal against the Indiana Department of State Revenue (“Department of Revenue”), seeking a tax refund relating to dogs the Department of Revenue seized and sold pursuant to jeopardy tax assessments later declared void. See Garwood v. Indiana Dep’t of State Revenue, 953 N.E.2d 682 (Ind. Tax Ct. 2011). The Tax Court denied the Department of Revenue’s motion for summary judgment and certified its order for interlocutory appeal. See Garwood v. Indiana Dep’t of State Revenue, 24 N.E.3d 548 (Ind. Tax Ct. 2014). This Court granted the Department of…