Legal Opinion
Hall v. Department of State Revenue
Indiana Tax Court
Decided December 27, 1999No. 49T10-9306-TA-00036PublishedCited by 4 opinions
1Opinion of the CourtFisher, J.
The petitioners, Keith and Mary Hall (Halls), challenge the Department of State Revenue’s (Department) finding that the Halls owe controlled substance excise tax (CSET) in the amount of $11,382,640.00. The Halls have raised several issues for this Court’s review; however, the Court will, at this time, dispose of one, which the Court restates as whether the Halls possessed the marijuana in question, making them liable under the CSET statute.
FACTS and PROCEDURAL HISTORY
The Court has previously reviewed the facts of this case, which are set forth in Hall v. Indiana Department of State Revenue,…
2Cases cited19 opinions
- United States v. Isiah KitchenCourt of Appeals for the Seventh Circuit · 1995
- Lampkins v. StateIndiana Supreme Court · 1997
- United States v. Roberto RodriguezCourt of Appeals for the Seventh Circuit · 1987
- Thomas v. StateIndiana Supreme Court · 1973
- Corrao v. StateIndiana Court of Appeals · 1972
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3Cited by4 opinions
- North Central Industries, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 2003
- Interstate Warehousing, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 2002
- Bruns v. Department of State RevenueIndiana Tax Court · 2000
- N. Cent. Indus. v. Ind. Dept. of State Rev.Indiana Tax Court · 2003