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Legal Opinion

Longmire v. Indiana Department of State Revenue

Indiana Tax Court

Decided August 12, 1994No. 49T10-9307-TA-00040PublishedCited by 11 opinions

1Opinion of the Court

FISHER, Judge.

The Petitioners, Marilyn Longmire, Len-nea Thrasher, and T&L Signs (T&L) (collectively the Taxpayers), appeal the final determination of the Respondent, the Indiana Department of State Revenue (the Department), assessing adjusted gross income tax for 1987, 1988, and 1989 (the years in issue).

ISSUE

Whether income earned by Longmire and Thrasher from their employment with the Indiana Department of Natural Resources (the DNR) is individual income or partnership income.

FACTS AND PROCEDURAL POSTURE

In 1983, Longmire and Thrasher entered into a partnership agreement by which they…

2Cases cited7 opinions

  1. Harlan Sprague Dawley, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1992
  2. Van Orman v. StateIndiana Court of Appeals · 1981
  3. GTE North Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1994
  4. Shoup Buses, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1994
  5. Wechter v. Indiana Department of State RevenueIndiana Tax Court · 1989

2 more not listed; retrieve them via the Exa API.

3Cited by11 opinions

  1. I.C.C. Protective Coatings, Inc. v. A.E. Staley Manufacturing Co.Indiana Court of Appeals · 1998
  2. May Department Stores Co. v. Indiana Department of State RevenueIndiana Tax Court · 2001
  3. Pedcor Investments-1990-XIII, L.P. v. State Board of Tax CommissionersIndiana Tax Court · 1999
  4. Hunt Corp. v. Department of State RevenueIndiana Tax Court · 1999
  5. Galligan v. Indiana Department of State RevenueIndiana Tax Court · 2005

6 more not listed; retrieve them via the Exa API.

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