William E. Schmidt, Jr. and Danielle Schmidt v. Indiana Department of State Revenue

William E. Schmidt, Jr. and his wife Danielle challenge the Indiana Department of State Revenue’s assessments of adjusted gross income tax (AGIT) for the 2009, 2010, and 2012 tax years. The Schmidts assert that they were not subject to Indiana’s AGIT because they were neither Indiana residents nor nonresidents who received Indiana source income during those years. The Court agrees.

FACTS AND PROCEDURAL HISTORY 1

Mrs. Schmidt was born in Indiana, and Mr. Schmidt moved to Fort Wayne, Indiana at the age of sixteen. (Trial Tr. at 98-99, 103.) The Schmidts lived in various Indiana locations, and in…