ATTORNEYS FOR PETITIONER: - Indiana

Department of State Revenue, 716 N.E.2d 629, 631 (Ind. Tax Ct. 1999). Summary judgment is only appropriate where no genuine issues of material fact exist and the moving party is entitled to judgment as a matter of law. Ind. Trial Rule 56(C); Uniden Am. Corp. v. Indiana Dep’t of State Revenue, 718 N.E.2d 821, 824 (Ind. Tax Ct. 1999). ................
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