Legal Opinion
Lacey v. Indiana Department of State Revenue
Indiana Tax Court
Decided May 16, 2011No. 49T10-0906-TA-25PublishedCited by 5 opinions
1Opinion of the Court
FISHER, Senior Judge.
On April 20, 2009, the Indiana Department of State Revenue (Department) issued a final determination in which it determined Lyle Lacey (Lacey) owed Indiana adjusted gross income tax for the 2007 tax year (the year at issue). Lacey has appealed that final determination. 1
FACTS AND PROCEDURAL HISTORY
Lacey, an Indiana resident, is employed by Adecco as a verification engineer. (Resp’t Ex. N at 14.) For the year at issue, Lacey’s W-2 form indicates that Adecco paid him a substantial amount in wages. (See Resp’t Ex. I.)
When Lacey filed his 2007 federal and state income tax…
2Cases cited10 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- United States v. Detroit Timber & Lumber Co.Supreme Court of the United States · 1906
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
5 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Thomas Bunger as Personal Representative of the Estate of Kenneth K. Kinney, and Cheryl Underwood v. Sheree DemmingIndiana Court of Appeals · 2015
- Bert v. Comptroller of the TreasuryCourt of Special Appeals of Maryland · 2013
- Lacey v. Indiana Department of State RevenueIndiana Tax Court · 2011
- Lacey v. Indiana Department of State RevenueIndiana Tax Court · 2011
- Tannins of Indianapolis, LLC v. Indiana Department of State RevenueIndiana Tax Court · 2014