Legal Opinion
Gordon A. Etzler v. Indiana Department of Revenue
Indiana Court of Appeals
Decided August 31, 2015No. 50A04-1406-PL-285PublishedCited by 2 opinions
1Opinion of the Court
ROBB, Judge.
Case Summary and Issue
[1] In December .of 2000, the Indiana Department of Revenue (the “Department”) filed tax warrants against Dale Dodson in Marshall County and obtained a judgment creating a lien against Dodson’s real property and personal property in that county. In 2011, in an attempt to collect unpáid taxes owed by Dodson, the Department levied on money located in Marion County without obtaining a judgment in Marion County or otherwise establishing an interest in property located outside of Marshall County. We disapproved of the Department’s levy in this court’s decision in…
2Cases cited6 opinions
- LTV Steel Co. v. GriffinIndiana Supreme Court · 2000
- Chrysler Group, LLC v. Review Board of the Indiana Department of Workforce DevelopmentIndiana Supreme Court · 2012
- Indiana Newspapers, Inc. v. MillerIndiana Court of Appeals · 2012
- Etzler v. Indiana Department of State RevenueIndiana Tax Court · 2011
- Gordon A. Etzler v. Indiana Department of RevenueIndiana Court of Appeals · 2015
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3Cited by2 opinions
- Virginia Garwood and Kristen Garwood v. State of IndianaIndiana Court of Appeals · 2017
- In Re the Matter of Guardianship of Timothy A. Robbins, an AdultIndiana Court of Appeals · 2018