Legal Opinion
Ziegler v. Indiana Department of State Revenue
Indiana Tax Court
Decided October 21, 2003No. 49T10-0204-TA-41PublishedCited by 10 opinions
1Opinion of the CourtFisher, J.
Joseph Ziegler, Richard Wait, Marceline Wait, Paul Johnson, Phillis Hurd, and Frank Tester (the Petitioners) appeal from the final determinations of the Indiana Department of State Revenue (Department) denying their claims for refund of Indiana income tax paid for the 1997, 1998, and 1999 tax years (the years at issue). 1 The matter is currently before the Court on the parties' eross-motions for partial summary judgment, in which the following issues have been raised:
L. Whether the Petitioners' appeal may be maintained as a class action lawsuit even though members of the prospective class…
2Cases cited14 opinions
- Collins v. DayIndiana Supreme Court · 1994
- State Board of Tax Commissioners v. Town of St. JohnIndiana Supreme Court · 1998
- Cooper v. County Board of Review of Grant CountyIndiana Court of Appeals · 1971
- Marhoefer Packing Co. v. Indiana Department of State RevenueIndiana Court of Appeals · 1973
- State Board of Tax Commissioners v. MontgomeryIndiana Supreme Court · 2000
9 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- McWilliams v. City of Long BeachCalifornia Supreme Court · 2013
- Garwood v. Indiana Department of State RevenueIndiana Tax Court · 2013
- District of Columbia v. CraigDistrict of Columbia Court of Appeals · 2007
- Booker Auction Co. v. Department of RevenueCourt of Appeals of Washington · 2010
- Booker Auction Co. v. Dept. of RevenueCourt of Appeals of Washington · 2010
5 more not listed; retrieve them via the Exa API.