Legal Opinion
Richey v. Indiana Department of State Revenue
Indiana Tax Court
Decided June 3, 1994No. 82T10-9206-TA-00036PublishedCited by 6 opinions
1Opinion of the Court
FISHER, Judge.
Does the State of Indiana, under the current constitutional and statutory framework of income taxation, possess the authority to tax the Indiana adjusted gross income of an individual Indiana resident? Although the question may suggest its own- answer to most, it has nonetheless led the Petitioner, Jerry Richey, on a quest for the tax protestor's grail-a court ruling that income taxation in this state and this country is void ab initio. - Alas, no Merlin's magie or Exealibur can aid Richey's quest: Indiana has the authority to tax Richey's adjusted gross income.
DISCUSSION AND…
2Cases cited8 opinions
- Erie Railroad v. TompkinsSupreme Court of the United States · 1938
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Garner v. Teamsters, Chauffeurs & Helpers Local Union No. 776Supreme Court of the United States · 1954
- Park 100 Development Co. v. Indiana Department of State RevenueIndiana Supreme Court · 1981
- Bielski v. ZornIndiana Tax Court · 1994
3 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Snyder v. Indiana Department of State RevenueIndiana Tax Court · 2000
- RJR Nabisco Holdings, Corp. v. DunnIndiana Supreme Court · 1995
- Lacey v. Indiana Department of State RevenueIndiana Tax Court · 2008
- Thomas v. Indiana Department of State RevenueIndiana Tax Court · 1997
- Lacey v. Indiana Department of State RevenueIndiana Tax Court · 2011
1 more not listed; retrieve them via the Exa API.