Opinions Jan. 5, 2018

January 5, 2018

The following Indiana Tax Court opinion was posted after IL deadline Thursday:

Paul J. Elmer and Carol A.N. Elmer v. Indiana Department of State Revenue
Tax. Affirms the Indiana Department of State Revenue’s assessment of adjusted gross income tax against Paul and Carol Elmer for the 2005 through 2008 tax years. Finds the Elmers did not establish that Paul Elmer’s businesses were entitled to certain expense deductions.

Friday opinions
Indiana Court of Appeals

John Chupp v. State of Indiana (mem. dec.)
Criminal. Affirms the denial of John Chupp’s motion to correct erroneous sentence after he was sentenced to an aggregate of 70 years. Finds the Marion Superior Court properly denied Chupp’s motion.