Legal Opinion

Griffin v. Department of Local Government Finance

Indiana Tax Court

Decided June 28, 2002No. 49T10-0009-TA-98PublishedCited by 1 opinion

1Opinion of the Court

ORDER AND JUDGMENT ENTRY

FISHER, J.

The Petitioner, Michael Griffin, in this case requests that the Court grant him a $180.29 refund of the Hospital Care for the Indigent (HCI) tax 1 and enjoin the State from collecting the HCI tax. The Respondent, the Department of Local Government Finance (DLGEF), asks the Court to deny Griffin's motion and instead stay the effect of its April 3, 2002 decision in Griffin v. Department of Local Government Finance, 765 N.E.2d 716 (Indiana Tax Ct.2002), which held that the HCI tax violated Article 10, Section 1 of the Indiana Constitution. Griffin v. Dep't of…

2Cases cited7 opinions

Chevron Oil Co. v. HusonSupreme Court of the United States · 1971
Salorio v. GlaserSupreme Court of New Jersey · 1983
Gray v. FosterIndiana Court of Appeals · 1910
Yocum v. First National Bank of BrazilIndiana Supreme Court · 1896
Smith v. SmithIndiana Supreme Court · 1902

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

3Cited by1 opinion

Department of Local Government Finance v. GriffinIndiana Supreme Court · 2003