`

Opinions Nov. 1, 2013

November 1, 2013

The following opinion was issued after IL deadline Thursday
Tax Court

Virginia Garwood v. Indiana Dept. of State Revenue.
82T10-1208-TA-46
Denies state motion to dismiss Garwood’s claim that she is entitled to a refund of $122,684, the value of animals and property seized from an alleged ‘puppy mill’ through the use of jeopardy tax warrants that were voided by prior court rulings. The court ruled it has jurisdiction because the matter arises under tax law and that Garwood properly filed claims with the Department of State Revenue that led to the litigation.

The Indiana Supreme Court and Court of Appeals issued no opinions by IL deadline. The 7th Circuit Court of Appeals issued no Indiana decisions by IL deadline.

ADVERTISEMENT