Gordon A. Etzler v. Indiana Department of Revenue

ROBB, Judge.

Case Summary and Issue

[1] Gordon Etzler, pro se, appeals the trial court’s award of summary judgment in favor of the Indiana Department of Revenue (the “Department”). Etzler raises two issues for our review: (1) whether the trial court abused its discretion by denying Etzler’s motion to strike an affidavit designated by the Department in support of its motion for summary judgment; and (2) whether the trial court erred by awarding summary judgment to the Department. Concluding Etzler is entitled to summary judgment, we reverse. 1

Facts and Procedural History

[2] On December 20, 2000,…