Legal Opinion
Bailey v. Indiana Department of State Revenue
Indiana Tax Court
Decided October 11, 1994No. 49T10-9302-TA-0009PublishedCited by 12 opinions
1Opinion of the Court
FISHER, Judge.
On July 8, 1992, the Petitioner, James T. Bailey, Jr., was arrested in Hamilton County while selling a ten pound brick of marijuana. Two days later, the Respondent, the Indiana Department of State Revenue (the Department) issued a jeopardy assessment and demand against Bailey for $178,200 in controlled substance excise tax (CSET) liability pursuant to IND.CODE 6-7-8. Because Bailey had not paid the tax when it was due, the Department also assessed him with a 100 percent penalty, for a total assessment of $356,400. Daily interest at the rate of $39.06 began to acerue immediately.
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2Cases cited10 opinions
- Department of Revenue of Mont. v. Kurth RanchSupreme Court of the United States · 1994
- Huff v. Travelers Indemnity Co.Indiana Supreme Court · 1977
- Ayr-Way Stores, Inc. v. Chitwood Ex Rel. ChitwoodIndiana Supreme Court · 1973
- State Board of Tax Commissioners v. Jewell Grain Co.Indiana Supreme Court · 1990
- Wirth v. State Board of Tax CommissionersIndiana Tax Court · 1993
5 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Hayse v. Indiana Department of State RevenueIndiana Tax Court · 1994
- Hall v. Indiana Department of State RevenueIndiana Tax Court · 1994
- Bailey v. Indiana Department of State RevenueIndiana Supreme Court · 1995
- Hall v. Indiana Department of State RevenueIndiana Supreme Court · 1996
- Hall v. Department of State RevenueIndiana Tax Court · 1999
7 more not listed; retrieve them via the Exa API.