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.