Legal Opinion
Paul J. Elmer and Carol A. N. Elmer v. Indiana Department of Revenue
Indiana Tax Court
Decided September 1, 2015No. 49T10-1110-TA-64PublishedCited by 7 opinions
1Opinion of the Court
ORDER ON RESPONDENT’S MOTION FOR SUMMARY JUDGMENT
FISHER, Senior Judge.
Paul J. Elmer and Carol A.N. Elmer have appealed the. Indiana Department of State Revenue’s assessments of Indiana adjusted gross income tax (AGIT) for the 2005, 2006, 2007, and 2008 tax years (the years at issue). The matter is currently before the Court on the Department’s Motion for Summary Judgment. While the Department’s Motion presents three issues, the Court consolidates and restates them as: whether the Department, in! determining the Elmers’ Indiana AGIT liability, erred in disallowing their business ex pense and…
2Cases cited28 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Commissioner v. Lincoln Savings & Loan Ass'nSupreme Court of the United States · 1971
- Rice's Toyota World, Inc. (Formerly Rice Auto Sales, Inc.) v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1985
- Jarboe v. Landmark Community Newspapers of Indiana, Inc.Indiana Supreme Court · 1994
23 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Popovich v. Indiana Department of State RevenueIndiana Tax Court · 2016
- E.I. Dupont De Nemours and Company v. Indiana Department of State RevenueIndiana Tax Court · 2017
- John and Sylvia Von Ermannsdorff v. Indiana Department of State RevenueIndiana Tax Court · 2016
- John and Sylvia Von Erdmannsdorff v. Indiana Department of State Revenue (mem. dec.)Indiana Tax Court · 2016
- Paul J. Elmer and Carol A.N. Elmer v. Indiana Department of State RevenueIndiana Tax Court · 2018
2 more not listed; retrieve them via the Exa API.