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Friday, July 17, 2015

Ind. Decisions - Tax Court decides one today

And it is a rare (for the Tax Court) NFP (memorandum) decision. In Richard D. Foster v. Indiana Department of State Revenue (mem. dec.), a 5-page decision, Judge Wentworth writes:

Richard D. Foster filed an appeal with this Court, claiming that as a result of his pleading guilty to possession of marijuana, the Indiana Department of State Revenue illegally assessed Controlled Substance Excise Tax (CSET) and seized the titles to his vehicles. The Department has moved to dismiss Foster’s appeal alleging that the Court lacks subject matter jurisdiction. The Court grants the Department’s motion. * * *

The Court, having found that Foster has not taken his appeal from a final determination of the Department, hereby GRANTS the Department’s Motion to Dismiss.

Posted by Marcia Oddi on July 17, 2015 06:27 PM
Posted to Ind. Tax Ct. Decisions