Opinions Jan. 2, 2018

January 2, 2018

The following Indiana Tax Court opinion was posted after IL deadline Friday.
Nick Popovich v. Indiana Department of State Revenue

Tax. Affirms the Department of Revenue’s 2004 proposed assessment of income taxes for Nick Popovich, finding he failed to prove that he gambled with continuity and regularity and with the intent to make a profit.  

Indiana Court of Appeals
Michael Thomas v. State of Indiana (mem. dec.)
Criminal. Affirms Michael Thomas’ conviction of dealing in cocaine as a Level 2 felony. Finds there was sufficient evidence to support Thomas’ conviction for possession with intent to deliver cocaine.