Legal Opinion
Popovich v. Indiana Department of State Revenue
Indiana Tax Court
Decided April 14, 2016No. 49T10-1010-TA-53PublishedCited by 4 opinions
1Opinion of the Court
ORDER ON RESPONDENT’S MOTION FOR SUMMARY JUDGMENT
WENTWORTH, J.
Nick Popovich claims that he is a professional gambler and, as such, reported income and deductions associated with his trade. The Indiana Department of State Revenue disagreed that gambling was his occupation and issued adjusted gross income tax (AGIT) .assessments for the 2003, 2004, and 2005 tax years (“years at issue”). The matter, currently before the Court on the Department’s Motion for Summary Judgment, presents the following issues for the Court to decide: whether the Department’s 2003 AGIT .assessment was timely; and…
2Cases cited11 opinions
- Golanty v. CommissionerUnited States Tax Court · 1979
- Commissioner v. GroetzingerSupreme Court of the United States · 1987
- Noblesville Casting Division of TRW, Inc. v. PrinceIndiana Supreme Court · 1982
- Daniel B. Nickeson and Enid C. Nickeson Norman E. Kuhl and Nancy J. Kuhl v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1992
- Miller Pipeline Corp. v. Indiana Department of State RevenueIndiana Tax Court · 2013
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3Cited by4 opinions
- Brandenburg Industrial Service Company, an Illinois corporation v. Indiana Department of State RevenueIndiana Tax Court · 2016
- Tony W. Smith and Shirlena Smith v. Indiana Department of State RevenueIndiana Tax Court · 2019
- John and Sylvia Von Erdmannsdorff v. Indiana Department of State Revenue (mem. dec.)Indiana Tax Court · 2016
- Tony W. Smith and Shirlena Smith v. Indiana Department of State RevenueIndiana Tax Court · 2019