Indiana Department of State Revenue v. Garwood

BRENT E. DICKSON, Chief Justice.

On March 16, 2012, this Court granted a petition seeking review of the Tax Court’s decisions in this matter. Garwood v. Indiana Dep’t of State Revenue, 939 N.E.2d 1150 (Ind. Tax Ct.2010); Garwood v. Indiana Dep’t of State Revenue, 953 N.E.2d 682 (Ind. Tax Ct.2011). After further review, including oral argument, the Court has determined that review was improvidently granted. Accordingly, the order granting review is VACATED.

The review petition filed by the Department of State Revenue is DENIED. Pursuant to Appellate Rule 63(N), litigation between the parties in…