Legal Opinion
Galligan v. Indiana Department of State Revenue
Indiana Tax Court
Decided March 30, 2005No. 49T10-9907-TA-172PublishedCited by 6 opinions
1Opinion of the CourtFisher, J.
Thomas R. Galligan (Galligan) appeals the final determination of the Indiana Department of State Revenue (Department) which assessed him with the unpaid sales and use tax liabilities of Irish Park, Inc. (IP) for the 19983, 1994, and 1995 tax years (years at issue). The case is before the Court on the following issues:
I. - Whether collecting IP's tax lHabilities from Galligan for the years at issue violates his right to due process; and
II. Whether the Department has erred in imposing sales and/or use tax on ._ certain IP transactions? -
FACTS AND PROCEDURAL HISTORY
IP was an excavating and…
2Cases cited21 opinions
- Mullane v. Central Hanover Bank & Trust Co.Supreme Court of the United States · 1950
- Harlan Sprague Dawley, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1992
- Van Orman v. StateIndiana Court of Appeals · 1981
- C & C Oil Co. v. Indiana Department of State RevenueIndiana Tax Court · 1991
- Snyder v. Indiana Department of State RevenueIndiana Tax Court · 2000
16 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Brambles Industries, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 2008
- Ennis v. Department of Local Government FinanceIndiana Tax Court · 2005
- Lafayette Square Amoco, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 2007
- Miller Pipeline Corporation v. Indiana Department of State RevenueIndiana Tax Court · 2016
- Schilli Leasing, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 2017
1 more not listed; retrieve them via the Exa API.