John and Sylvia Von Ermannsdorff v. Indiana Department of State Revenue

ORDER ON RESPONDENT’S MOTION FOR SUMMARY JUDGMENT AND PETITIONERS’ COUNTER-MOTION FOR PARTIAL SUMMARY JUDGMENT 1

WENTWORTH, J.

John and Sylvia von Erdmannsdorff challenge the Indiana Department of State Revenue’s assessments of adjusted gross income tax (AGIT) for the 2000 through 2009 tax' years (“years at issue”). The matter is currently before the Court on the Department’s Motion for Summary Judgment and the von Erdmannsdorffs’ Counter-Motion for Partial Summary Judgment. 2 The Court consolidates and restates the issues' as follows:

I) Whether the von Erdmannsdorffs rebutted the presumption…