Legal Opinion
Snyder v. Indiana Department of State Revenue
Indiana Tax Court
Decided January 21, 2000No. 49T10-9806-TA-70PublishedCited by 33 opinions
1Opinion of the CourtFisher, J.
Rockland R. Snyder (Snyder) appeals the final determination of the Indiana Department of State Revenue (Department) denying his protest challenging the constitutionality of Indiana’s adjusted gross income tax on his wages for the 1993, 1994 and 1995 tax years. While Snyder raises various issues, the Court finds one to be dispositive: whether wages are income for purposes of calculating Indiana’s adjusted gross income tax.
FACTS AND PROCEDURAL HISTORY
Snyder, an Indiana resident, filed individual income tax returns for the 1993, 1994 and 1995 tax years. In each return, Snyder acknowledged having…
2Cases cited12 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
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3Cited by33 opinions
- Weiss v. McFaddenSupreme Court of Arkansas · 2003
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- Kohl's Department Stores, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 2005
- Williams v. Indiana Department of State RevenueIndiana Tax Court · 2001
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