Legal Opinion
Garwood v. Indiana Department of State Revenue
Indiana Tax Court
Decided December 21, 2010No. 82T10-0906-TA-29PublishedCited by 5 opinions
1Opinion of the Court
ORDER ON RESPONDENTS MOTION TO DISMISS
FISHER, J.
Come now the parties on the Indiana Department of State Revenue's (Department) motion to dismiss. The Court, having held a hearing and being duly advised in the premises, now DENIES the Department's motion.
FACTS AND PROCEDURAL HISTORY
The following facts are undisputed. In February 2009, the Office of the Indiana Attorney General and the Department began investigating Virginia and Kristin Garwood's (hereinafter, "the Garwoods") business activities to determine whether they were conducting sales of puppies and not remitting the Indiana sales and…
2Cases cited8 opinions
- K.S. v. StateIndiana Supreme Court · 2006
- State v. SprolesIndiana Supreme Court · 1996
- Clifft v. Indiana Department of State RevenueIndiana Supreme Court · 1995
- Board of Commissioners v. DavisIndiana Supreme Court · 1894
- First National Leasing v. Indiana Department of State RevenueIndiana Tax Court · 1992
3 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Garwood v. Indiana Department of State RevenueIndiana Tax Court · 2013
- Garwood v. Indiana Department of State RevenueIndiana Tax Court · 2011
- Virginia Garwood and Kristen Garwood v. State of IndianaIndiana Court of Appeals · 2017
- Indiana Department of State Revenue v. GarwoodIndiana Supreme Court · 2012
- Vriginia Garwood v. Indiana Department of State RevenueIndiana Tax Court · 2014