Indiana Tax Court December 5, 2003, 49T10-0210-TA-126 (Eibeck v. Indiana Department of State Revenue)

FISHER, J.

Clifford R. Eibeck (Eibeck) appeals the final determination of the Indiana Department of State Revenue (Department) which assessed a tax on his personal income for the 2000 tax year. The issue for the Court to decide is whether Eibeck's pension income is subject to Indiana's adjusted gross income tax under Indiana Code § 6-38-1-1 et seq.