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SAMPLE LEGAL CASES

Lacey v. Indiana Dept. of State Revenue

... Lacey, believing Adecco "did not understand" the concept of income for purposes of taxation under the Internal Revenue Code (IRC), prepared his federal and state tax returns using a federal Form 4852. (See Pet'r Pet. for Review (hereinafter, Pet'r Pet.), Ex. ...

CEDAR LAKE CONFERENCE v. LAKE COUNTY PTABOA

... DISCUSSION AND ANALYSIS. In Indiana, all tangible property is subject to taxation. See IND.CODE ANN. § 6-1.1-2-1 (West 2008). Nevertheless, the Indiana Constitution provides that the legislature may exempt certain categories of property from taxation. See IND. CONST. ...

Izaak Walton League v. LAKE COUNTY PROP.

... In Indiana, all tangible property is subject to taxation. See IND.CODE ANN. § 6-1.1-2-1 (West 2008). Nevertheless, the Indiana Constitution provides that "[t]he General Assembly may exempt from property taxation any property . . . ...