ADAMS v. DEPARTMENT OF STATE REVENUE

No. 49T10-9904-TA-00024.

730 N.E.2d 840 (2000)

Dante ADAMS, Petitioner, v. DEPARTMENT OF STATE REVENUE, Respondent.

Tax Court of Indiana.

June 5, 2000.


Attorney(s) appearing for the Case

Robert W. Hammerle, Joseph M. Cleary, Hammerle Foster Allen & Long-Sharp, Indianapolis, IN, Attorneys for Petitioners.

Karen M. Freeman-Wilson, Attorney General of Indiana, David A. Arthur, Deputy Attorney General, Indianapolis, IN, Attorneys for Respondent.


FISHER, J.

The petitioner, Dante Adams (Adams), challenges the Department of State Revenue's (Department) finding that Adams owes controlled substance excise tax (CSET) in the amount of $159,096.00. Adams raises several issues for this Court's review; however, because one of the issues is dispositive, the Court addresses only that issue: whether the exclusionary rule of evidence applies to this proceeding, thereby making the CSET assessment invalid.

FACTS...

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