Legal Opinion
Thomas v. Indiana Department of State Revenue
Indiana Tax Court
Decided January 3, 1997No. 49T10-9512-TA-00132PublishedCited by 4 opinions
1Opinion of the Court
FISHER, Judge.
Petitioner, James W. Thomas, challenges the Department of State Revenue’s Letter of Findings assessing him for unpaid income tax, penalties, and interest for 1992. Thomas presents the following issues on appeal: (1) whether the Department could submit a reconstruction of Thomas’s tax return as evidence of the original; (2) whether the Department properly denied Thomas a credit for taxes allegedly paid in another jurisdiction; (3) whether the Department followed proper procedures in issuing the tax warrant for Thomas’s unpaid taxes; (4) whether Indiana has the authority to levy…
2Cases cited13 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- G. M. Leasing Corp. v. United StatesSupreme Court of the United States · 1977
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Johnson v. St. Vincent Hospital, Inc.Indiana Supreme Court · 1980
- Oklahoma Tax Commission v. Chickasaw NationSupreme Court of the United States · 1995
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3Cited by4 opinions
- Snyder v. Indiana Department of State RevenueIndiana Tax Court · 2000
- Adams v. StateIndiana Supreme Court · 2002
- Hoffer v. AncelSupreme Court of Vermont · 2004
- Lacey v. Indiana Department of State RevenueIndiana Tax Court · 2011