Legal Opinion
State v. Sproles
Indiana Supreme Court
Decided November 8, 1996No. 47S00-9512-CV-1348PublishedCited by 90 opinions
1Opinion of the Court
BOEHM, Justice.
This case presents the question whether courts of general jurisdiction may entertain a claim that a tax administered by the Department of State Revenue is unconstitutional. 1 No case has considered this question since the creation of the Indiana Tax Court in 1986. We hold that taxpayers must invoke administrative remedies to bring such challenges, and that once these remedies have been pursued judicial review may be sought only in the Tax Court.
I. Factual & Procedural Background
Generally, this case involves a fact pattern becoming familiar to this Court: arrest and prosecution…
2Cases cited31 opinions
- Franchise Tax Bd. of Cal. v. Construction Laborers Vacation Trust for Southern Cal.Supreme Court of the United States · 1983
- Benton v. MarylandSupreme Court of the United States · 1969
- Merrell Dow Pharmaceuticals Inc. v. Thompson Ex Rel. ThompsonSupreme Court of the United States · 1986
- Gully v. First Nat. Bank in MeridianSupreme Court of the United States · 1936
- Louisville & Nashville Railroad v. MottleySupreme Court of the United States · 1908
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3Cited by90 opinions
- Baldwin v. ReaganIndiana Supreme Court · 1999
- Romine v. GagleIndiana Court of Appeals · 2003
- Indiana Department of Environmental Management v. Twin Eagle LLCIndiana Supreme Court · 2003
- State Ex Rel. Attorney General v. Lake Superior CourtIndiana Supreme Court · 2005
- Nebeker v. Utah State Tax CommissionUtah Supreme Court · 2001
85 more not listed; retrieve them via the Exa API.