Bruns v. Department of State Revenue

The petitioners, Dr. David C. Bruns & Ellen M. Bruns, appeal a final determination of the Department of State Revenue (Department) assessing Dr. Bruns (Bruns) for motor vehicle excise tax (MVET).2 The parties raise one issue for the Court’s consideration: whether Bruns is liable for payment of the MVET assessed against him by the Department.

FACTS AND PROCEDURAL HISTORY

Bruns is a physician employed by the Indiana Department of Family and Social Services (FSSA) in its Indianapolis office. Bruns maintains a permanent residence in Gifford, Illinois. His driver’s license and license plates are…