http://www.nwitimes.com/news/state-and- ... a1fb6.html
The Indiana Tax Court has ordered an Indianapolis man to pay the legal expenses the state incurred opposing his repeated claims that his income was not subject to taxation.
Judge Martha Blood Wentworth last month ordered Lyle Lacey to pay the state $1,600 for two months of work by the attorney general's office on what she deemed a frivolous appeal.
Lacey sued the state three times over the requirement to pay income taxes, claiming his income was not subject to tax because it was not a "gain" or "profit," only an equal exchange for services rendered to his employer.