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Wednesday, December 31, 2014

Ind. Decisions - Tax Court decides one today, in Garwood case

In Virginia Garwood v. Indiana Department of State Revenue, a 7-page opinion, Sr. Judge Fisher writes:

Virginia Garwood has filed her second appeal with this Court, seeking a refund of over $100,000 from the Indiana Department of State Revenue. The matter, currently before the Court on the Department’s motion for summary judgment, concerns whether the Department properly denied a portion of Garwood’s refund claim. The Court finds that the Department’s denial was not proper as a matter of law. * * *

For the above stated reasons, the Court cannot conclude that the Department properly denied Garwood’s refund claim as a matter of law. Accordingly, the Court DENIES the Department’s motion for summary judgment. The Court will issue, under separate cover, an order scheduling this matter for further proceedings.

ILB: Of interest as background to today's opinion is the ILB's Dec. 4th post, headed "Why did Judge Wentworth last summer (7/13) suddenly recuse herself from the Garwood tax appeal?"

Here is a long list of all the ILB Garwood posts.

Posted by Marcia Oddi on December 31, 2014 02:51 PM
Posted to Ind. Tax Ct. Decisions