Department of Revenue v. Wheeler

HENRY C. BREITHAUPT, Judge.

I. INTRODUCTION

This matter is before the court on a Motion for Reconsideration filed by Plaintiff Department of Revenue (the department). A hearing was held on the motion and the parties had an opportunity to make any additional factual showings they thought relevant. The parties made no such showings. This order will address each of the department’s arguments.

II. ISSUE

case? Should the court reconsider its previous order in this

III. ANALYSIS

The department makes two categories of arguments as to why this court should reconsider its previous order in this case. See…