This opinion cited by 2 cases:

Paul J. Elmer and Carol A. N. Elmer v. Indiana Department of Revenue , 2015 Ind. Tax LEXIS 50 ( 2015 )

• Indiana Tax Court |   Tuesday, September 1, 2015 |   Cited 0 times

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Paul J. Elmer and Carol A.N. Elmer v. Indiana Department of State Revenue ( 2018 )

• Indiana Tax Court |   Thursday, January 4, 2018 |   Cited 0 times

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