Legal Opinion

Keller v. Indiana Department of State Revenue

Indiana Tax Court

Decided November 21, 1988No. 49T05-8804-TA-00028PublishedCited by 8 opinions

1Opinion of the Court

ORDER ON PETITION FOR INJUNCTION PENDING ORGINAL TAX APPEAL

FISHER, Judge.

STATEMENT OF THE CASE

Petitioner, Teresa Keller, has filed an amended petition for an original tax appeal and a petition to enjoin the collection of tax. The petition challenges the Department’s assessments of Keller’s income for the years 1982, 1983, and 1984. Keller contends that the Department’s assessments are arbitrary and capricious, and in total disregard of her books and records. Keller has supplied all of her books and records to the Department. The court held a hearing on the petition to enjoin the collection of…

2Cases cited13 opinions

  1. Precision Instrument Manufacturing Co. v. Automotive Maintenance MacHinery Co.Supreme Court of the United States · 1945
  2. Keystone Driller Co. v. General Excavator Co.Supreme Court of the United States · 1933
  3. Indiana High School Athletic Ass'n v. Raike Ex Rel. MinnemanIndiana Court of Appeals · 1975
  4. Wells v. AuberryIndiana Court of Appeals · 1982
  5. Dickerson v. MurfieldOregon Supreme Court · 1944

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3Cited by8 opinions

  1. Clifft v. Indiana Department of State RevenueIndiana Supreme Court · 1995
  2. Keller v. StateIndiana Supreme Court · 1990
  3. Sword v. SweetIdaho Supreme Court · 2004
  4. Wedgewood Community Ass'n, Inc. v. NashIndiana Court of Appeals · 2003
  5. Credentials Plus, LLC v. CalderoneDistrict Court, N.D. Indiana · 2002

3 more not listed; retrieve them via the Exa API.

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