Legal Opinion
Gundersen v. Indiana Department of State Revenue
Indiana Tax Court
Decided August 4, 2005No. 49T10-0503-TA-16PublishedCited by 2 opinions
1Opinion of the CourtFisher, J.
Joe Gundersen (Gundersen) appeals the final determination of the Indiana Department of State Revenue (Department) denying his claims for refund of Indiana income taxes paid for the 2000 and 2001 tax years. The issue for this Court to decide is whether the statute of limitations that applies to refund claims also applies to a taxpayer's request to have excess tax payments applied toward future tax liabilities.
FACTS AND PROCEDURAL HISTORY
Gundersen, an Indiana resident, filed individual state income tax returns for the 2000 and 2001 tax years on October 1, 2004. Gundersen subsequently filed…
2Cases cited5 opinions
- Kohl's Department Stores, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 2005
- Longmire v. Indiana Department of State RevenueIndiana Tax Court · 1994
- Evansville Concrete Supply Co. v. Indiana Department of State RevenueIndiana Tax Court · 1991
- Enterprise Leasing Co. of Chicago v. Indiana Department of State RevenueIndiana Tax Court · 2002
- Allison Engine Co. v. Indiana Department of State RevenueIndiana Tax Court · 2001
3Cited by2 opinions
- Hutcherson v. WardIndiana Tax Court · 2013
- Will's Far-Go Coach Sales v. NusbaumIndiana Tax Court · 2006